w 

It-- 


LIBRARY  OF  CONGRESS 


LIST  OF 
RECENT  REFERENCES  ON  THE 

INCOME  TAX 


COMPILED  UNDER  THE  DIRECTION  OP 

HERMAN  H.  B.  MEYER 

CHIEF  BIBLIOGRAPHfA 


LKii'J! 


LIBRARY  OF  CONGRESS 


LIST  OF 
RECENT  REFERENCES  ON  THE 

INCOME  TAX 


For  sale  by  the  Superintendent  of  Documents    p^,V/>  OH  nor-\i-c 
Government  Printing  Office  mce  ^U  CCnLb 


HERMAN  H.  B.  MEYER 

CHIEF  BIBLIOGRAPHER 


WASHINGTON 

GOVERNMENT  PRINTING  OFFICE 

1921 

J.  i.  ^  ij  < .5    i 

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v5 


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TABLE  OF  CONTENTS 


Page 

Prefatory  note 5 

Income  tax— General 7-10 

United  States: 

Federal  income  tax — 

Books 11-31 

Articles  in  periodicals 32-45 

State  income  taxes 46-60 

Foreign  countries: 

'     France 61-69 

Germany 70-72 

Great  Britain 73-81 

Colonies 82-83 

Italy 84 

Miscellaneous 85-86 

Author  index 87-91 

Subject  index 92-96 

3 


PREFATORY  NOTE 


The  present  list  supplements  the  list  issued  in  1907,  entitled  "Select 
list  of  works  relating  to  taxation  of  inheritances  and  of  incomes," 
compiled  under  the  direction  of  Appleton  P.  C.  Griffin,  now  chief 
assistant  librarian,  at  that  time  chief  bibliographer,  and  the  list  issued 
in  1911,  entitled  "Additional  references  relating  to  the  taxation  of 
incomes,"  compiled  under  the  direction  of  the  present  chief  bibliog- 
rapher. Actual  experience  mth  the  income  tax  act  of  1913  and  the 
revenue  acts  of  1916,  1917,  and  1918  has  brought  forth  considerable 
comment  and  criticism  embodjdng  most  valuable  suggestions.  A 
special  effort  has  been  made  to  include  these  in  the  present  list,  so 
that  the  list  is  in  fact  a  working  bibliography  of  recent  income  tax 
laws. 

The  material  is  divided  into  three  sections:  General,  United  States, 
and  Foreign.  The  section  on  the  United  States  is  in  turn  divided  into 
Federal  income  tax  and  State  income  taxes.  The  foreign  section  is 
subdivided  by  countries. 

A  complete  author  index  and  an  analytical  subject  index  are  pro- 
vided. The  latter  will  furnish  a  clue  to  writings  upon  the  many  and 
various  questions  which  have  come  up  for  discussion  in  recent  years. 

A  considerable  body  of  literature  on  excess-profits  taxation  is 
included  in  the  list. 

H.  R  B.  Meyer 
Chief  Bihliograijher 

Herbert  Putnam 

Librarian  of  Congress 

Washington,  D.   C,  January  11,  1921 


LIST  OF  RECENT  REFERENCES  ON  THE  INCOME  TAX 

GENERAL 

1  Adams,  Thomas  S.     Effect  of  income  and  inheritance  taxes  on 

the  distribution  of  wealth. 
American  economic  reviev:.  Afar.  1915,  v.  o,  suppl.:  234-240. 

HB1.E26.V.5 

2  Bizzell.  William.  B.     Judicial  interpretation  of  poUtical  theory: 

a  study  in  the  relation  of  the  courts  to  the  American  party 
system. 
New  York  and  London,  G.  P.  Putnam's  sons,  1914-    v,  273  p. 

£1  cm 

Theory  of  an  income  tax:  p.  184-200. 
14-^790  JE:1541.B5 

3  Bogart,  Ernest  L.     Direct  and  indirect  costs  of  the  great  world 

war. 
New  Yorl-  [et^.]  Oxford  university  press,  1919.     vi  p.,  2  I., 
[3]-338  p.     20""^.     {Preliminary   economic   studies   of  tlie 
war,  ed.  hy  David  Kinhy  .  .  .     no.  24^ 

At  head  of  title:  Carnegie  endowment  for  international  peace. 

Di%"ision  of  economics  and  history. 
8ee  Index:  Income  tax:  p.  335.     Information  relating  to  Great 
Britain:  Canada:  Australia:  Xew  Zealand:  India;  South  Africa: 
France;  Russia:  Italy;  United  States;  Japan;  Greece;  Germany 
and  Austria-Hungary. 
See  also  Bibliography:  p.  301-330  under  Taxation  under  each 

coimtry. 
19_1S4.^  HC56.P7,  no.  24 

4  Brooks,  Sydney.     Aspects  of  the  income  tax. 

Sorth  American  rev^iew,  Apr.  1913,  v.  197:  543-o55. 

AP2.NT,v.l97 

5  Cox,  H.  Bertram..     Origin  and  growth  of  income  tax. 

Society  of  comparative  legislation.     Journal,  Apr.  1919,  ,3d 
ser.,  V.  1:  42-57.  JA29.S7.  Sdser.v.l 

6  Dietzel,    Heinrich.     Englische   und  Preiissische   Steuerveranla- 

gung. 
Munclen,  RuncJcer  und  HumUot,  1919.    62 p.    {ScJinften  der 
VereinsfUr  Sozialpolitik,  Bd.  157.  Th.  2) 


8  LIBRARY   OF   CONGRESS 

7  Edgeworth,  F.  Y.     Methods  of  graduating  taxes  on  income  and 

capital. 

Economic  journal,  June,  1919,  v.  29:  138-153. 

^  HB1.E3,  V.29 

8  Fillebrown,  Charles  B.     Taxation.     Chicago,  A.  C.  McClurg  & 

CO.,  1914.     5  p.  I.,  163  p.     18'''^.     [The  national  social 
science  series,  ed.  hy  F.  L.  McVey] 
Income  tax:  p.  85-101. 
14-3936  HJ2306.F5 

9  Gt.  Brit.     Foreign  office.     Reports  from  His  Majesty's  represent- 

atives abroad  respecting  graduated  income  taxes  in  for- 
eign states. 
London,  H.  M.  Stationery  off.,  hy  Harrison  and  sons,  1913. 
1  p.l,  196  p.     S4'=™.     {Miscellaneous,  no.  9,  1913) 
Parliament.     Papers  by  command.     Cd.  7100. 
' '  In  continuation  and  amplification  of  Command  paper  2587,  of 

session  1905":  p.  [1]. 
"  Introductorj'  report  "  [by  the  Inland  revenue  department]:  p. 

[l]-28. 
"  List  of  books,  &c.,  consulted  "  [in  preparation  of  Introduction 

and  revision  of  reports]:  p.  34. 
Reports  from  states  in  which  Graduated  Income  Taxes  exist: 
German  Empire:  Prussia,  Saxony,  Bavaria  and  Wurtemberg,  Hesse 
and   Baden,   Minor  German  states;  Austria;  Hungary;   Swiss 
Confederation;  The  Netherlands;  Denmark;  Sweden;  Nonvay; 
Italy;  Spain;  United  States  of  America:  Oklahoma,  Hawaii,  and 
Wisconsin;  Bulgaria;  Greece. 
Reports  from  States  in  which  no  Graduated  income  tax  exists: 
France;  Russia;  Belgium;  Portugal;  Roumania;  Turkey;  Egypt. 
14-2255  HJ4629.G6     1913 

10  Herrmann,  Friedrich  K.     Das  Besitzsteuerproblem  in  Deutsch- 

land  und  in  Franki'eich  in  seiner  heutigen  Losung. 
Berlin,  Puttkammer  cfc    MUhlbrecht,  1912.     vi,  [2],  IJfi  p., 
1 1,  inch  tables.     22'''^. 

13-12302  HJ4125.G4H4 

11  Kennan,  Kossuth   K.     Comparative   results   of  income   tax- 

ation in  various  countries. 

{In  National  tax  association.     Proceedings,  1910.     Cdlumbus,  0., 
1911.    p.  111-118.) 
Discussion:  p.  119-138.  NJ2240.N3     1910 

12  Leroy-Beaulieu,  Pierre.     Les  imp6ts  et  les  revenus  en  France, 

en  Angleterre  et  en  AUemagne. 
Paris,  A.  Colin,  1914.     viii,  68  p.,  1  I.     i5"="». 

15-1055  HJ2661.L4 


LIST  OF   RECENT  REFERENCES   ON   THE   INCOME   TAX  9 

13  Moll,  Bruno.     Zur  Geschichte  der  englischen  und  amerikanischen 

Vermogenssteuern. 
Miinchen  und  Leipzig,  Duncker  dD  Humblot,  1912.     2  p.  I., 
100  p.     2J^Y'^, 

13-9311  HJ4113.M:72 

14  Plehn,  Carl  C.     British  and  American  income  and  excess  profits 

taxes  compared. 
New  YorJc,  Continental  insurance  co.,  1920,     J^8  p. 

Summary  published  in  Credit  monthly,  Dec.  1920,  p.  15-16. 

15  Introduction  to  public  finance.     4th  ed. 

New    York,    The   Macmillan  company,   1920.     xix,  44^  V- 
diagrs.     20^"^. 

Sec.  2.  Personal  income  tax:  p.  223-247;  Sec.  3.  The  place  of  the 
tax  in  the  system:  p.  247-248;  Sec.  4.  Prussian  income  tax:  p. 
248-250;  Sec.  5.  British  property  and  income  tax:  p.  250-262; 
Sec.  6.  History  of  income  taxes  in  United  States:  p.  262-287; 
Sec.  7.  State  income  tax  in  the  United  States,  p.  287-290. 
20-17089  HJ145.P52     1020 

16  Seligman,  Edwin  R.  A.     The   income   tax;   a   study  of   the 

histor}",  theory,  and  practice  of  income  taxation  at  home 
and  abroad.    2d  ed.,  rev.  and  enl.,  with  a  new  chapter. 
NeiD   York,   The   Macmillan  company,    1914-      xi,   74S  p. 

Bibliography:  p.  [705]-731. 
14-9458  HJ4629.S4     1914 

Reviewed  in  American  economic  review,  Mar.  1915,  v.  5,  p.  114- 
117.  HBl.E26,v.5 

17  Recent  tax  reforms  abroad. 

Political  science  quarterly.  Alar.  1913,  v.  28:  81-86. 

Hl.P8,v.28 

18  Stourm,  Rene.     Systemes  generaux  d'impots.     8.  ed.  rev.  et 

mise  au  courant. 
Paris,  F.  Ahan,  1912.     2  p.l,  viii,  439  p.     23'^'^. 

[Impots  sur  le  revenu  dans  les  differents  pays]:  p.  109-227. 

12-24933  HJ2307.S8     1912 

18a  Tax  in  England  and  Germany  compared. 

Review  of  the  foreign  press;  The  economic  review,  Oct.  1, 1920, 

V.  2:470. 

19  U.  S.     Library  of  Congress.     Division  of  hihliography.     List  of 

references  on  Excess   profits  taxation.     Dec.   10,   1917. 
9  p.     Mimeographed. 


10  LIBRARY   OF   CONGRESS 

20  U.  S.     Library  of  Congress.     Legislative  reference  division.     War 

taxation  of  incomes,  excess  profits,  and  luxuries  in  certain 
foreign  countries.     Printed  for  the  use  of  the  Committee 
on  ways  and  means. 
WasUngton,  Govt,  frint.  off.,  1918.     128  jp.     23^"^. 

18-18901  HJ4629.U6 

21  Williams,  Eric  H.     Graduated  income  taxes. 

Society  of  comparative  legislation.     Journal,  July,  1914,  ^-  s. 
V.  13:  400-410.  JA29.S7  n.s.v.l3 


UNITED    STATES 

FEDERAL  INCOME  TAX 
BOOKS 

22  Adams,  Thomas  S.     The  taxation  of  business. 

{In  National  tax  association.     Proceedings,  1917.     New  Haven, 
Conn.,  1918.     p.  185-194.)  HJ2240.N3     1917 

23  Advisory  council  of  real  estate  interests.     Draft  of  bill  for  in- 

come tax.     Rev.  Feb.  10,  1919. 
1919.     40  p. 

24  Affelder,  William  M.     An  analysis  of  the  Federal  income  tax 

law  of  1916. 
New  York,  N.  Y.  ['1917]     vii,  [9]-163  p.     23^^. 

"An  extract  from  "A  study  of  the  Federal  income  tax  laws." — 
Author's  note. 
17-1652  HJ4652.A86 

25  Am.erican  bar  association.     Committee   on  taxation.     Report 

of  the  Committee  on  taxation.  (To  be  presented  at  the 
meeting  of  the  American  bar  association,  at  Washington, 
D.  C,  October  20-22,  1914.) 

[  Washington  %  191^]     25  p.     22'"^. 

18-7711  HJ4652.A85 

26  [American  committee  on  war  finance,  New  York^     Who  shall 

pay  for  the  w  ar  % 
{New  York,  1917]     13  numl.  I.,  1  I.     35\  x  20'^. 

17-17003  HJ2379.A85 

27  American  paper  and  pulp   association.      Income  tax  ques- 

tionnaire committee.  Primer  relating  to  special  forest 
industries  questionnaire  for  the  paper  and  pulp  industry, 
form  T-P,  prepared  by  committee  representing  the 
industry  appointed  by  American  paper  and  pulp  associa- 
tion (at  request  of  Bureau  of  internal  revenue). 
New  York,  1920.     1  p.  I.,  [20]  p.    fold.  tab.     23'^'^. 

20-10499  HJ4653.P3A5 

28  Bankers  trust  company,   New   YoJ'k.    Ownership  certificates, 

information  at  the  source,  payment  at  the  source  under 
the  Federal  revenue  act. 
New    York,   Bankers  trust    company    ['^1919]     53  p.    Ulus. 

(forms)     10  x  22'^^. 

20-2125  HJ4653.C6B3 

11 


12  LIBRARY   OF    COXGRESS 

29  Batdorf,  John  W.     The  end  of  strife;  nature's  laws  applied  to 

incomes. 
New    York,  Broadway  puhlisJiing  co.    ['^1911]     155,   [2]  p. 
tab.     19^"^. 

12-24881  HN64.B32     1911a 

30  Bender's  federal  revenue  law.  1916;  the  Revenue  act  of  Septem- 

ber S,  1916,  with  notes  and  commentaries;  also,  federal 
taxation  in  general.    By  the  publisher's  editorial  staff. 
Albany,  N.   Y.,  Mattliew  Bender  &  company,  incorporated, 
1917.     xi,  427  p.     23\^^. 

17-3759  HJ2379.B35 

31  Black,  Henry  Campbell.     A  treatise  on  federal  taxes,  including 

those  imposed  by  the  Revenue  act  of  1918  (enacted  Feb- 
ruary, 1919)  and  other  United  States  internal  revenue 
acts  now  in  force;  with  commentaries  and  explanations, 
references  to  the  rulings  and  regulations  of  the  Treasury 
department  and  pertinent  decisions  of  the  courts.  4th  ed. 
Kansas  City,  Mo.,  Vernon  law  book  company,  1919.  jcxxi, 
704  p.      23^"".  HJ2379.B6     1919 

— Supplement  to  Black  on  federal  taxes,  January,  1920, 

containing  decisions  of  the  courts  and  regulations  and  rul- 
ings of  the  Treasury  department  on  income  taxes,  excess 
profits  taxes,  and  other  taxes  imposed  by  the  United 
States  revenue  act  of  1918,  promulgated  to  January  15, 
1920. 
Kansas  City,  Mo.,  Vernon  law  hook  company,  1920.  1  p.  I., 
157  p.     20Y^. 

19-4798  Rev.  HJ2379.B6     1919     Suppl. 

32  Brown  brothers  &  co.     The  income  tax  on  individuals.    2d  ed. 

New  York,  Phihdelphia  [etc.]  Brown  brothers  &  co.  ['^WW] 
63  p.  inch,  tables,     double  diagr.     22\'^'^. 

19-3544  HJ4652.B85    1919 

33  Income  tax  on  individuals,   non-resident  aliens,  under 

act  of  Congress  of  the  United  States  P'cbruary  24th,  1919. 

New  York,  Philadelphia  [etc.]  Brown  brothers  <&  co.  ['^1919] 
61  p.  incl.  tables,     double  chart.     25'^"\ 

1^9019  HJ4653.N5B7 

34  Certified  audit  company,  Newark,  N.  J.     Federal  income  tax 

tables.  1919;  showing  the  amount  of  tax  payable  for  the 
year  1919  and  thereafter,  under  revenue  act  of  1918. 
Newark,  N.  J.,  Certified  audit  company,  '^1919.     12  p.     IS^^. 
20-843  HJ4652.C4 


LIST   OF   RECENT   REFERENCES   ON   THE   INCOME   TAX  13 

35  Clabaugh,    William.     Income    and    profits    taxes;  a  series  of 

lectures  .  .  .  with  questions;  prepared   in   collaboration 
with  George  H.  Newlove. 
New  Yorl-,  Associatio7i  press,  1920.     vi,  334  V'     22"'^. 

20-19442  HJ4652.C43 

36  Coffield  and  Herdrich.     Income  and  profits  tax  charts  and 

formulas. 

Indianapolis     [Mellett    printing    co.]     1919.      7  I.     diagrs. 

27  X  22^^. 

20-3285  HJ4652.C47 

37  Cohen,  Morris  D.     How  to  prepare  your  income  tax  report. 

Nashville,  Tenn.,  Federal  tax  company  ['^1920]     16  p.     illus, 
(form.)     25^"^. 

20-11076  HJ4652.C475 

38  Collins,  M.  C.  L.    Interpretative  notes ;  income  and  excess  profits 

taxes. 
Lexington,  Ky.,  1920.     76  p.     fold.  pi.     18''\ 

20-12196  HJ4652.C48 

39  Commerce   clearing    house.     Automatic    accounting  system; 

summary  book,  prepared  to  meet  the  requirements  of 
any  business;   automatically  determines  taxable  net  in- 
come, thoroughly  analyzes  cost,   overhead,  branch  and 
departmental  expenses. 
Chicago,  New  York,  Commerce  clearing  house  ['1918]      [128] 

p.  of  forms.     30"^. 

18-20249  HF5635.C743 

40  Commercial  audit  company,  Austin,  Tex.     Income  tax  ques- 

tionnaire for  individuals,  joint  stock  companies,  associa- 
tions and  corporations. 
Austin,  Tex.,  Commercial  audit  company ,  "1918.  [15]  p.    31^'^. 

18-11382  HJ4652.C5 

41  Conlin,   John  A.   and  others.     Income  and  federal  tax  reports. 

1918  ed. 

New   York,  Prentice- Hall,  inc.    ["1918]     i)  p.,  1  I.,  70^  p. 

24^"". 

18-6109  HJ2379.C7 

42  Corporation  trust  company.   The  Corporation  trust  company's 

1913-1921  income  tax  service. 
New  York,   The  Corporation  trust  company,  "1920.     1  p.  I., 
468,  101,  8,  469-473,  188  p.     25^'', 

21-270  HJ4652.C6     1921 


14  LIBRAE Y   OF   CONGRESS 

42a  Corporation  trust  company.  The  Corporation  trust  com- 
pany's 1921  war  tax  service,  containing  title  ni. — War- 
profits  and  excess-profits  tax  law,  and  other  titles  cov- 
ering special  tax  levies,  including  the  capital  stock  tax  on 
corporations  law  of  the  Revenue  act  of  1918  .  .  .and 
official  rulings,  regulations,  etc.,  bearing  thereon. 
I^ew  York,  The  Corporation  trust  company,  "^1921.     [832]  p. 

25'='^. 

21^84  HJ2379.C8     1921 

43  Craven,  Bruce,  and'R.  O.  Everett.    Federal  income  tax;  a  plain 

presentation  of  the  complex  law  for  the  benefit  of  the 
lawyer  and  the  business  man. 
Raleigh,  N.   C,   Edwards  &    Broughton  printing  co.,  1916. 
xii,  439  p.  inch  forms,    front,  {diagr.)     i'^*^"*. 

16-6094  HJ4652.C7 

44  Cuccia,  Francis  P.     Corporation  income  tax  law  (as  affected  by 

the  1918  act). 
Washington,  D.  C,  E.  Smith,  '=1919.     20  p.     22^"^. 

19-16607  HJ4652.C8 

45  De  Pue,  James  H.     The  illustrative  income  tax  procedure;  a 

complete  work  of  instruction  on  federal  income  tax  for 
bookkeepers,  auditors,  corporations  and  individuals, 
Washington,  D.  C,  <=1919.     2  p.  l,  166  (i.  e.  287)  numb.  I 
incl.  forms,  tables.     29*=^. 

19-9252  HJ4652.D5 

45a  Eisner,  Mark.     Practical  suggestions  under  the  federal  income 
tax. 
American  bar  of  the  city  of  New  York.     Bulletin,  Oct.  1920, 
no.  3.     48  p. 

46  Endelman,  Edward.     Federal  tax  bulletin;  important  tax  in- 

formation for  the  business  man. 
[New  York,  Hepner  press]  1919.     4  V'  HJ4652.E5 

47  Equitable  trust  company  of  New  York.     The  war  revenue 

act  of  1917,  including  the  war  income  tax  and  the  war 
excess  profits  tax,  and  the  Federal  income  tax  law  of  1916 
as  amended  1917. 
[New  York]  The  Equitable  trust  company  of  New  York  [1917] 
163  p.     23^"^. 

19-19833  HJ2379.E6     1917 

48  Federal  tax  manual,  illustrative  and  analytical  instructions  for 

preparing  federal  income  and  profits  tax  returns  of  indi- 
vi(hials,  partnerships,  fiduciaries  and  corporations,  adopted 
to  the  use  of  educational  institutions,  accountants,  audi- 


LIST    OF   RECENT  REFERENCES   ON   THE   INCOME   TAX  15 

tors,  bookkeepers  and  business  and  professional  men  and 
women. 
Washington,  D.  C,  Federal  tax  publishing  company,  '1919, 
3  V.    forms.     29'''^. 

19-15492  HJ4662.F4 

49  Foote,  Henry  M.  and  Robert  J.  Tracewell.     An  analysis  and 

interpretation  of  the  federal  income  tax  law. 
Washington,  D.   C,  W.   F.  Roberts  company,  1914-     73  p. 

23  i'"^. 

14-4518  HJ4652.F6 

50  Foster,  Roger.     A  treatise  on  the  federal  income  tax  under  the 

act  of  1913.     2d  ed. 
Rochester,  N.   Y.,   The  Lawyers  co-operative  publishing  co., 
1915.     xxxiii,  1553  p.     23^"^. 

1^2666  HJ4662.F7     1916 

51  Frost,  Thomas  G.     A  treatise  on  the  federal  income  tax  law  of 

1913,  including  therein  a  commentary  on  the  act  itself, 
together  with  an  appendix  containing  the  text  of  the 
federal  income  tax  law  of  October  3rd,  1913,  and  the 
Treasury  regulations  in  relation  thereto,  together  with 
text  of  the  following  income  tax  amendments;  act  of 
August  5th,  1861;  act  of  July  1st,  1862;  act  of  March 
3rd,  1863 ;  act  of  June  30th,  1864 ;  act  of  March  3rd,  1865 ; 
act  of  July  13th,  1866;  act  of  March  2nd,  1867;  act  of 
July  14th,' 1870. 
Albany,  N.Y.,M.  Bender  <&  company,  1913.  xii,24.2p.  24"^. 
13-24836  HJ4652.F8 

52  Grassham,  C.  C.     The  federal  income  tax  law. 

{In  Kentucky  state  bar  association.     Proceedings,  1914.     Louis- 
ville, 1914.     23'=°'.     p.  118-153.) 

53  Guaranty  trust  company  of  New  York.     Bonds  exempt  or 

exemptible.     1918  ed. 
[New  Yorlc,  Guaranty  trust  company  of  New  Yorlc]       1919. 

54  The  excess  profits  tax  law;  act  approved  March  3,  1917. 

[New  Yorlc,  etc.]  Guaranty  trust  company  of  New  Yorlc  ['^1917] 

18  p.     18'^. 

17-8191  HJ4657.A7G3 

55  The  federal  income  tax  law,  act  of  September  8,  1916, 

as  amended,  act  of  October  3,  1917,  with  summary  of 
law  and  regulations  relating  to  individuals,  fiduciaries 
and  partnerships. 

[New  Yorlc,  etc.,  Guaranty  trust  company  of  New  Yorlc,  '^1918] 

140  p.     17^'"^. 

18-5533  HJ4662.G8 


16  LIBRARY   OF   CONGRESS 

56  Guaranty  trust   compaiiy  of  New  York.     Federal  tax  on 

undistributed    net   income   of   corporations.     (Sec.    10b, 
Act  of  Sept.  8,  1916,  as  amended) 
[New    York,   etc.]   Guaranty  trust  company   of  New    YorTc 
[<=1918]     22  f.     17  Y"^. 

19-12742  HJ4653.A3G7 

57  Federal  taxes  on  income  and  profits  imposed  by  the 

revenue  act  of  1918. 

[New    YorTc,   etc.]   Guaranty  trust  company   of  New    York 
-     [^1920]     2  p.  I.,  196  p.     18'^"'. 

20-3337  HJ4652.G85 

58  Income  tax  law  of  the  United  States;  act  of  September 

8,  1916,  as  amended,  and  act  of  October  3,  1917,  including 
summary  of  provisions  and  regulations  affecting  non- 
resident alien  individuals,  partnerships,  fiduciaries  and 
corporations. 

New  York  [etc.]  Guaranty  trust  company  of  New  York  ['^1918] 
102  p.     18<'^. 

18-8127  HJ4653.N5G8 

59  Index  of  bonds,  indicating  those  containing  ''  tax  free 

clause. " 

New  York  [etc.]  Guaranty  trust  company  of  New  York  ["1914] 

64  p.    WY""- 

14-2179  HJ4653.A3G8 

60  Ownership  certificates  under  the  federal  income  tax  law 

including  returns  of  information  and  withholding. 

[New  York,  etc.]  Guaranty  trust  company  of  New  York  ['^1920] 
55  p.     illus.  {forms)     18"^. 

20-5842  HJ4653.C6G8 

61  War  excess  profits  tax  law,  imposed  by  the  War  revenue 

act,  approved  October  3,  1917,  including  Treasury  depart- 
ment regulations,  no.  41. 

New  York  [etc.]  Guaranty  trust  company  of  New  York  [1918] 
94  p.     17 h'"^. 

18-5898  HJ4653.E8G7 

61a  Haig,   Robert  Murray,   ed.     The  federal   income  tax  .  .  .a 

series   of  lectures   delivered    at  Columbia   university  in 

December,  1920,  ed.  by  Robert  Murray  Haig  .  .  .  with 

an  introduction  by  Edwin  R.  A.  Seligman. 

New    York,    Columbia  university  press,   1921.     xii,  271  p. 

23^"^. 

Contents. — The  problem  in  general,  by  E.  R.  A.  Seligman. — 
The  concept  of  income;  economic  and  legal  aspects,  by  R.  M. 
Haig. — When  is  income  realized?  by  T.  S.  Adams. — Constitu- 
tional aspects  of  federal  income  taxation,  by  T.  R.  Powell. — 


LIST   OF   RECENT   REFERENCES   ON   THE   INCOME   TAX  17 

The  legal  force  and  effect  of  Treasury  interpretation,  by  F.  T. 
Field. — Reorganizations  and  the  closed  transaction,  by  R.  H. 
Montgomery.— Loss  as  a  factor  in  the  determination  of  income, 
by  G.  E.  Holmes. — Inventories,  by  A;  A.  Ballantine. — Con- 
solidated returns,  by  ^Y.  A.  Staub. — The  taxation  of  income 
from  natural  resources,  by  R.  V.  Norris. — Relief  provisions 
and  Treasury  procedure  on  appeals,  by  P.  S.  Talbert. 
21-2114  HJ4652.H18 

62  Henderson,  Elias  H.     Income  tax  puzzles;  revised  and  selected 

answers   to   questions   arising  under  the  United   States 
income  tax  law  heretofore  pub.  under  the  title  of  "  Income 
tax  puzzles,"   together  with  Treasury  decisions,   forms 
and  income  tax  statute,  annotated. 
[Chicago,  G.  F.  Kiernan  &  co.,  '^W14]     197  p.  ind.  forms. 

14-4576  HJ4652.H5 

63  Henderson's  war  tax  guide,  act  of  October  3,  1917,  with 

notes  and  commentaries. 

[Chicago,  Federal  law  service,  1917]     192  p.     28^"^. 

17-31076  HJ2379.H4 

64  Holcomb,   Alfred  E.   and  Allan   C.   Eearick.     Discussion    of 

questions  raised  by  proposed  amendment  of  the  federal 
income  tax  law,  by  repealing  the  collection-at-source  pro- 
visions and  substituting  therefor  personal  return  supple- 
mented by  a  system  of  information-at-source,  as  recom- 
mended in  the  report  of  the  Income  tax  committee  of  the 
National  tax  association. 
New  Yorl  city,  1916.     1  p.  I.,  4O  p.     23¥^. 

16-27223  HJ4653.C6H7 

65  Holmes,  George  E.     Federal  income  tax,  war-profits  and  excess- 

profits  taxes,  including  stamp  taxes,  capital  stock  tax, 
tax  on  employment  of  child  labor. 
Ijidianapolis,   The  Bobhs- Merrill  company,  1920.     xv,  1151 
p.    fold,  tab.,  fold,  diagrs.     21^"'^. 

20-8265  HJ4652.H8     1920 

66  Hubbell,  Charles  H.     Information  regarding  the  use  of  owner- 

ship certificates  required  by  the  U.  S.  Treasury  depart- 
ment.    2d  ed.  rev. 
Cleveland,  First  national  banlc  trust  <&  savings  co.,  1918.  Jf.p. 

HJ4653.A3H8     1918 

67  A  story  of  the  income  tax,  an  aid  to  the  application  of 

the  1919  revenue  act,  February  1919. 

Cleveland,    First  national  banlc.    First  trust   &   savings  co., 
-''1919.     115  p.     28''"'. 

19-4105  HJ4652.H85 

21232°— 21 2 


18  LIBRARY   OF   CON^GRESS 

68  Hubbell,  Charles  H.     A  story  of  liberty  bond  interest;  an  aid  to 

the  preparation  of  federal  tax  returns,  March,  1919,  to- 
gether with  Bulletin  no.  6  regarding  U.  S.  Treasury  certifi- 
cates of  indebtedness,  and  circular  regarding  the  use  of 
ownership  certificates — 8th  ed. 
Cleveland,  First  national  hanlc,  First  trust  <&  savings  co., 
"1919.     24  p.  ind.  forms.     SO""^. 

19-5916  HJ4652.H87     1919 

69  Hughes,  Paul  H.     Your  income  tax  and  how  to  file  your  return. 

[Chicago?  1920]    32  p.  HJ4662.H9 

7*0  Hull,  Cordell.     Some  features  of  the  new  income  tax  law. 

{In  New  York  state  bar  association.     ProceedingB,  1914.    Albany 
1914.     23'''°.     V.  37,  p.  121-143.) 
Discussion:  p.  244-245. 

71  Intercollegiate  debates.     (Vol.  II.)     Ed.  by  E.  R.  Nichols. 

New  Yorl,  Hinds,  Nolle,  &  Eldredge,  1912.     833  p. 

Income  tax:  p.  1-123.  H35.I6,v.2 

71a  Internal  revenue  review.  Devoted  to  the  interests  of  the 
taxpayers  under  the  internal  revenue  laws  and  regula- 
tions, and  of  officers  and  employees  of  the  internal 
revenue  service. 
Baltimore,  Md.,  TJie  Internal  revenue  publishing  co.,  1912- 
date.     25Y'^.     monthly. 

Contains  much  information  on  the  Income  tax. 
15-28104  HJ5020.A1I  6 

72  Irving  national   bank,    Neio  Yorlc.     Practical   questions   and- 

answers  on  the  federal  tax  law,  individuals,  partnerships, 
and  corporations. 
New  Yorlc,  Irving  national  hanlc,  1920.     134  V-     {Pamphlets, 
V.  6,  no.  1,  Jan.  1920.)  HJ2379.I7 

HC106.2.I6,v.6,no.l 

73  Kahn,  Otto  H.     Some  comments  on  war  taxation. 

{New  Yorlc]  1917.     3-33,  [1]  p.     18''^. 

17-19292  HJ2379.K2 

74  War  taxation,  some  comments  and  letters  [byl  Otto  H. 

Kahn. 

[New  Yorlc]  1917.     70  p.     18<^^. 

Supplements  the  author's  "Some  comments  on  war  taxation"; 
reprinted,  somewhat  amplified,  from  the  New  York  times. 
17-23034  HJ2379.K3 


LIST   OF   KECENT  REFERENCES   ON   THE    INCOME   TAX  19 

75  Kix  Miller,  William  and  Arnold  R.  Baar.     1918  war  excess 

profits  tax  regulations. 
Chicago,  New  York  city,  Commerce  clearing  house,  CorporcL- 
tion  legal  dejmrtment  ["1918]     J^o  p.     19^"^. 

18-6820  HJ4653.E8K5 

75a 1921  United  States  income  and  war  tax  guide 

based  on  1920  regulations. 
Chicago,   New   York  city,    Commerce  clearing  house,   [1921] 
304  p.     23'^'^. 

21-882  HJ2379.K6     1921 

76  Loomis,  Suflfern  &  Fernald.     Depreciation  and  obsolescence, 

as  governed  by  federal  income  tax  regulations. 
NewYorlccity,Loomtis,SufferndbFernald["1918]    24p.    IS*^"^. 
18-7395  HJ4653.A7L6 

77  Mcintosh,  J.  H.     Deferred  dividends  and  the  income  tax. 

New  York,  Association  of  life  insurance  counsel,  1920.     12  p. 
Paper  read  before  the  Association  of  life  insurance  counsel,  Wash- 
ington, D.  C.     May  12,  1920. 

78  Magrath,   Joseph  Walker.     A  new  income  tax  manual,  ex- 

plaining the  requirements  of  the  federal  income  tax  law 
and  the  Treasury  department  regulations  with  respect  to 
the  administration  thereof. 
New   York,   The  Bench  and  bar  company,  1915.     1  p.  I.,  iv, 
97  p.     26"'^. 

15-1897  HJ4652.M34 

78a  Manly,  Basil  Maxwell.  The  United  States  income  tax  steal! 
The  facts  and  the  proof  about  $320,000,000  taken 
annually  by  the  rich  from  the  United  States  Treasury; 
being  an  investigation  conducted  by  Basil  M.  Manly  for 
the  newspapers  served  by  the  Newspaper  enterprise 
association,  May,  1916,  Cleveland,  Ohio. 
Cleveland  [1916]    ^19,  [1]  p.     1  illus.     31 Y"^. 

On  the  evasion  of  the  income  tax  by  250,000  citizens  and  resident 
aliens. 
16-15335  Rev  HJ4652.M38 

79  Mechanics  and  metals  national  bank.  New  York.     Seventy 

points  on  the  income  tax;  common  errors  of  taxpayers  in 
reporting  net  income  under  the  federal  income  tax  law. 

[New  York,  1920]     [60]  p.     18""^. 

20-3901  HJ4652.M4 

79a  Miller,  Robert  N.     The  future  of  the  federal  income  tax. 

{In  Kentucky  state  bar  association.     Proceedings,  1920.     Louis- 
ville, 1920.     p.  Gl-77.     Discussion:  p.  77-84.) 


20  LIBRARY   OF   CONGRESS 

80  Minor,  George  Henry.     The  federal  income  tax. 

[New  York?  1914]     1  p.  l,  18  p.     23'"K 

"Paper  delivered  before  the  Railroad  men's  improvement  aoriety, 
New  York,  Thursday,  March  12,  1914." 
14-20533  HJ4652.M5 

81  Mohun,  Barry,  ed.     The  Income  tax  law,  the  War-profits  and 

excess-profits  tax  law,  the  Estate  tax  law,  the  Capital- 
stock  tax  law,  and  general  and  administrative  provisions 
relating  thereto,  as  contained  in  the  Revenue  act  of  1918; 
approved  February  24,  1919. 
[  Washington,  D.  C,  Press  ofB.  S.  Adams,  '=1919]     xii,  126  p. 

19-15400  HJ4652.M65 

82  Montgomery,  Robert  H.    Excess  profits  tax  procedure,  192 1 .  .  . 

New   York,    The  Ronald  press  company,  1921.     vi,  594  p 
illus.  (forms)     22'='^. 

21-3109  ,  HJ4653.E8M6     1921 

83  Income  tax  procedure,  1921. 

New  York,  The  Ronald  press  company,  1921.     xiii,  1206  p. 
illus.  (forms)     22"^. 

21-2599  HJ4652.M7     1921 

84  National  bank  of  commerce  in  New  York.     A  constructive 

criticism  of  the  United  States  war  tax  bill. 
\New  York]  National  hank  of  commerce  in  New  York,  1917. 
22  p.     23'='^. 

Includes  articles  by  Prof.  E.  R.  A.  Seligman,  reprinted  from  the 
New  York  times. 
17-22232  HJ2379.N3 

85  Federal  revenue  act  of  1918;  complete  text,  with  refer- 
ence notes,  tables  and  index. 

[New  York]  National  hank  of  commerce  in  New  York,  1919. 
236  p.     23'='^. 

19-5982  HJ2379.N34     1918 

86  National  city  company.       Digest  of  federal  income  and  war 

excess  profits  tax  laws,  with  table  sho\\'ing  amount  of 
income  tax  on  net  incomes  ranging  from  $3,000  to  $3,000,- 
000;  and  table  showing  amount  of  war  excess  profits  tax 
on  incomes  from  8%  to  1000%  on  capitals  ranging  from 
$20,000  to  $50,000,000:  Income  tax:  act  of  September  8, 
191 G:  War  income  tax:  War  excess  profits  tax:  act  of 
October  3,  1917. 
New  York,  The  National  city  company,  1917.    62  p.    23^"". 

17-28934  HJ4652.N27 


LIST   OF   RECENT   REFERENCES   ON   THE   INCOME   TAX  21 

87  National  city  company.     Digest  of  1917  Income  tax  laws  of 

the  United  States  of  America  as  applied  to  non-resident 
alien  individuals  and  corporations. 
New   York  [etc.]    The   National  city  company    ["1917]     21, 
[1]  p.     23'='^. 

18-525  HJ4653.N5N3 

88  Digest  of  Revenue  act  of  1918  for  income  and  excess 

profits  taxes,  with  tables  for  calculation  of  tax  and  chart 
of  war  excess  profits  tax  zones. 

New  York,  The  National  city  company,  1919.     88  p.     tables, 
diagr.     22^"^. 

19-17489  KJ4652.N28 

89  Income  tax  record  book  and  synopsis  of  the  Federal 

income  tax  law  (amended  September  8,  1916)  as  affecting 
individuals. 

New  York,  The  National  city  company  [^917]     3  p.  I.,  9-36 
p.  incl.  tables,  forms.     23'^^. 

19-19539  HJ4652.N29 

90  National    tax    association.     Papers    and    discussion    on    the 

federal  income  tax,  reprinted  from  the  Proceedings  of  the 

eighth  annual  conference  of  the  National  tax  association 

[19141 

Madison,  Wis.,  National  tax  association,  1915.     71  p.     23*^^. 

Contexts. — Papers:  The  federal  income  tax  [by]  C.  J.  Bullock. 

Administrative  problems  of  federal  income  tax  [by]  L.  F.  Speer. 

Simplification  of  the  federal  income  tax  [by]  A.  C.  Rearick. — 

Discussion. 

1&-27010  HJ4652.N3 

91  Report  of  the  committee  on   the  federal  income  tax; 

a  report  submitted  to  the  ninth  annual  conference  of  the 
National  tax  association,  San  Francisco,  California, 
August  10-14,  1915,  August,  1915. 

[Iladison^.    Wis.,  1915]     38  p.     23<=^. 

15-21809  HJ4652.N3     1915 

Same.     (In  its  Proceedings,  1915.  Ithaca,   N.  Y.,  1915. 

p.  280-315) 

Discussion:  p.  316-334.  HF2240.N3     1915 

92  Report  of  the  Committee  on  the  federal  income  tax;  with 

discussion. 

{In  its  Proceedings,  1916.    New  Haven,  Conn.,  1917.  p.  180-193) 

HF2240.N3     1916 

93  Report  of  Committee  on  federal  taxation. 

{In  its  Proceedings,  1919.     New  York,  1920.     p.     316-384) 

III.  Iif come  tax:  p.  324-358.  HJ2240.N3     1919 


22  LIBRARY   OF    C0:NGRESS 

94  Nelson,   Godfrey  N.     Income  tax,  law  and  accounting,   1918; 

being  a  practical  application  of  the  provisions  of  the  fed- 
eral income  tax  act  of  September  8,  1916,  as  amended; 
the  war  income  tax  and  the  war  excess  profits  tax  laws  of 
October  3,  1917;  and  containing  the  corporation  capital 
stock  tax  law  and  rulings  thereon;  federal  estate  tax, 
excise  and  miscellaneous  war  taxes;  and  the  New  York 
state  income  tax  statute  applicable  to  manufacturing 
and  mercantile  corporations.  2d  ed. 
Neio   York,    The   Macmillan  compa7iy,  1918.     xxiv  p.,  1  I., 

364  V-     '^OY"^- 

HJ4652.N4     1918 

Supplement. 

New  York,  The  Macmillan  company,  1918.    79  p.    20'=^. 
18-2302  Rev.  HJ4652.N4     1918     Suppl. 

95  New  York.    Chamber  of  commerce  of  the  state  of  New  York. 

Committee  on  finance  and  currency.     [Report  on  the  income 
tax  provision  of  the  new  tariff  bill] 
•  [New  York,  1913]     5  p.     22^"^. 

Signed:  Frank  A.  Vanderlip,  George  B.  Cortelyou,  Joseph  French 
Johnson,  Alexander  J.  Hemphill,  Mortimer  L.  Schiff. 
13-23551  HJ4653.A3N4 

96  [Nicklas,  Charles  Aubrey]     How  to  keep  a  cash  income  record 

to  facilitate  the  making  up  of  income  tax  reports  by  indi- 
viduals. 
New  York,  National  tax  hook  company,  '^1913.     [7]  p.  incl. 
forms.     23  x  26^"^. 

14-508  HJ4652.A7N5 

97  Oliver,  David.     "The  short  and  quick"  of  income  tax  returns. 

[Chicago,    The   Gunthorp-  Warren  printing   compamj]    '^1915. 
Hi,  Jf9  p.     23'='». 

15-19258  HJ4653.A704 

98  Palm.er,  A.  Mitchell.     The  proposed  federal  income  tax. 

{In  Maryland  state  bar  association.     Report,  1913.     [Baltimore], 
1913.         23cm.     p.  113-133.) 

99  Phelps,  Edith  M.  camp.     Selected   articles  on  the  income  tax, 

with  sj^ecial  reference  to  graduation  and  exemption.     3d 
and  enl.  ed. 
New    York,    The  H.    W.    Wilson  company,   1917.     3  p.  I., 
[v]-xxxiii,  235  p.     19^^.     (Debater's  handbook  series) 

Bibliography:  p.  [ix]-xxxiii.  HJ4629.P5     1917 

17-27760  •  H69.D6P58     1917 


1,IST  or  EECEISTT  EEFEEElsrCES  O'N  THE  IZSTOOME  TAX  23 

100  Piatt,  John  M.     Key  to  individual  income  tax  return  for  the 

3'ear  1919. 
San  Francisco,  Calif.,  ''1920.     24  p.     iUus.  {forms)     31^. 

20-3279  HJ4652.P5 

101  Rearick,  Allan  C.     Simplification  of  the  federal  income  tax. 

(/n  National  tax  association.     Proceedings,  1914.    Madison.  Wis.. 
1915.     p.  298-313.)  HJ2240.N3     1914 

101a  Rhode  Island  hospital  trust  company,  Providence.  Fifty 
points  on  the  income  tax  for  the  individual;  questions 
and  answers  which  simplify  the  preparation  of  the 
individual  income  tax  return  prepared  for  the  Income  tax 
department  of  the  Rhode  Island  hospital  trust  company. 
Providence,  B.  I.  [^920]     vi,U  p.     18'"^. 

21-917  HJ4652.R45 

102  Schiff.  Mortimer  L.     Some  aspects  of  the  income  tax. 

[Phila(lelpJdaU91o]     p.  15-31.     P.o'^. 

Publication  no.  845.    Reprinted  from  ReadjuBtments  in  taxation, 
vol.  Ivii  of  the  Annals  of  the  American  academy  of  political  and 
social  science,  Philadelphia,  March,  1915. 
15-18350  HJ4652.S3 

103  Scott,  Joseph  Jay.     The  income  tax  and  other  federal  taxes, 

...  an   authoritative   analysis,   simplification   and   illus- 
tration of  the  exacting  and  perplexing  requirements  of  the 
United  States  tax  laws. 
/San    Francisco,    Cal.,    Press   of  KolmTce   printing   company 
['19 17]    3  p.  I,  9-304,  50,  20  p.    23<^. 

17-27905  HJ2379.S4 

104  Seligm.an,  Edwin  R.  A.     Les  finances  de  guerre  des  Etats- 

Unis,  le  "War  revenue  act,"  du  3  octobre  1917,   (traduc- 
tion fran^aise  par  A.  et  G.  Jeze). 
Parts,  21.  Giard  &  E.  Briere,  1918.     47,  [l]p.  25^. 

"Extrait  de  la  Revue  de  science  etde  legislation  financi^re  [t.x\'i] 

no.  1. — Janvier — fevrier— mars,  1918." 
Appeared  in  English  under  title:  The  war  revenue  act,  Political 
science  quarterly,  vol.  xxxiii,  no.  1,  March  1918. 
18-13638  HJ2379.S5 

* 

105  The  income  tax;  a  study  of  the  history,  theory,  and 

practice  of  income  taxation  at  home  and  abroad.     2d  ed., 
rev.  and  enl.,  with  a  new  chapter. 

iVew  Yovlc,  Tilt  2lacmiTlan  company,  1914-     a"^'-  7/^3  p.      P?^^'". 
i4-945ii  HJ4629.S4     1914 


24  LIBRARY   OF   CONGRESS 

106  Seligman,  Edwin  R.  A.     The  next  step  in  tax  reform;  presi- 

dential address  delivered  at  the  ninth  annual  conference 

of  the  National  tax  association,  San  Francisco,  August  11, 

1915. 

Ithaca,  N.  Y.,  National  tax  association  [1915  ^     22  p.     23"'^. 

15-27517  HJ2385.S46 

Same.     {In  National  tax  association.     Proceedings,  1915. 

Ithaca,  N.  Y.,  1915.     p.  126-145)  HF2240.N3     1915 

107  Shields,  John  K.     The  income  tax.     Opinions  of  Hon.  John  K. 

Shields  .  .  .  Hon.  Cordell  Hull  .  .  .  and  Thurlow  M.  Gordon 
...  on  the  proposed  income-tax  provision  of  the  pending 
tariff  bill. 
Washington  [Govt,  print,  off.]  1913.     20  p.     23^"^-     {[TJ.  S.] 
63d  Cong.,  1st  sess.     Senate.     Doc.  171) 

13-35682  HJ4651.S4 

108  Standard  statistics  company,    inc.,   New  York.     Standard 

manual  of  the  income  tax,  1919. 
New  York,  Standard  statistics  company,  inc.  [1919]     3  p.  I., 
11-175,  59,  177-185  p.,  1  I.,  1001-1379  p.     21'^'^. 

HJ4662.S7     1919 

Supplement  to  the  Standard  manual  of  the  income  tax, 

1919. 
New  York,  Standard  statistics  co.,  inc.,  '^1919.     55  p.     21*^^. 
19-18312-13  HJ4652.S7     1919     Suppl. 

109  Status  of  bonds  under  the  Federal  income  tax.     1920 

ed. 

New  York,  Standard  statistics  company,  inc.,  1920.     256  p: 

18-2910  HG4967.S8     1920 

110  Taxable  status  of  dividends  paid  by  corporations  in 

the  year  1917. 

New  York,  <=  1918.     92  p.     21  x  W"^. 

18-3987  HJ4653.A3S7 

HI  Tax  legislation  in  1915:  Income  taxation. 

{In  National  tax  association.     Proceedings,  1915.     Ithaca,  N.  Y., 
1915.     p.   415-416.)  HJ2240.N3     1915 

112  Tucker,   George  F.     The  income  tax  law  of  1913  explained, 
witJi  the  regulations  of  the  Treasury  department  to  Octo- 
ber 31,    191.3. 
Boston,  Little,  Brown,  and  company,  1913.     xi,  271  p.     19^'"'^. 

13-26144  HJ4652.T8 


LIST   OF   RECENT  REFERENCES   ON   THE   INCOME   TAX  25 

113  Union    Pacific    railroad    company,     appellee.     (Frank    R. 

Brushaber,  appellant)  Also  four  other  cases  advanced 
for  hearing  with  the  preceding  cases.  Income  tax  cases. 
Briefs  and  other  records  in  this  case,  1915-  ,  not  sepa- 
rately listed   or  catalogued   are   to  be  found   on   shelf: 

HJ4G54.1915.U6 

CA  16-281  Unrev'd  HJ4654.1915.U6 

[No.  1]  Brief  for  the  United  States,  1915,  116  p.  contains  the  reply 
of  the  Attorney  general  to  various  arguments  against  the  con- 
stitutionality of  the  federal  income  tax. 

114  U.  S.     Congress.     House.     Committee  on  expenditures  in  Treas- 

ury  dept.     Income    tax.     Hearing  ...  on    H.   res.    221, 
directing  the  secretary  of  the  Treasury  to  submit  certain 
information  pertaining  to  the  collecting  of  the  income 
tax.     June  1,  2,  and  17,  1916. 
Washington,  Govt,  print,  off.,  1916.    71  p.    23^"^. 
Statements  of  Basil  M.  Manly  and  Edward  Keating. 
18-6358  HJ4652.A3     1916 

115  Committee  on  ways  and  means.  Esti- 
mated revenue  receipts  under  the  bill  of  1918  CH.  R. 
12863)  to  provide  revenue,  and  for  other  purposes  and 
comparative  table  of  income  tax  rates.  Printed  for  the 
use  of  the  Ways  and  means  conmiittee. 

Washington,  Govt,  print,  of.,  1919.     7  p.     incl.  tables.    28'^'^. 
20-2149  HJ2379.A4     1919  a 

116  The  excise  tax  bill.     Report 

<To  accompany  H.  R.  21214.  > 

{^YasMngton,  Govt,  print,  of.,  1912]     14,  8  p.     23^"^.     {62d 
Cong.,  2d  sess.     House.     Rept.  416) 

[Pt.   1]  submitted  by  Mr.  Underwood.     Pt.  2,     "Views  of  the 
minority,"  submitted  by  Mr.  Longworth. 
12-35404  HJ2377.A3     1912 

117 Hearings  ...    on  the  proposed 

revenue  act  of  1918,  June  7  to  July  17  and  August  5,  14, 
and  15,  1918. 
Wasliington,  Govt,  print,  off.,  1918.     3  v.     23^"^. 
Claude  Kitchen,  chairman. 

Pt.  1.  Income,  excess  profits,  and  estate  taxes. 
19_538  HJ2379.A4     1918 

118  Refund    of    certain    penalties 

collected   under   the   act   of   October   3,    1913.     Report. 
Feb.  26,  1915. 
[WasUngton,    Govt,    print,    of,    1915]     2    p.     (63d     Cong. 
3d  sess.     House.     Rept.  no.  1456]  Serial  no.  6766 

Also  printed  as  Senate  Rept.  no.  1055,  63d  Cong.  3d  sess. 

Serial  no.  6762 


26  LIBRARY   OF    CONGRESS 

119  U.   S.      Congress.      House.     Committee    on    ways    and    means. 
Revenue  bill  of  1918.     Report.      <To  accompany  H.  R. 
12863 > 
[  WasJiington,  Govt,  print,  of.,  1918]     Ifi  p.  ind.  taUes.     £5<^™. 
{65th  Cong.,  2d  sess.     House.     Rept.  767) 

Title  II.  Income    tax:    p.    3-15.     III.  War    profits    and    excess 
profits  tax:  p.  15-21. 
18-26772  HJ2379.A4     1918  d 

120 Simplification  of  the  Revenue 

act  of  1918.     Report.     May  22,  1920. 
[Vtushington,    1920]    If.    p.     {66th    Cong.    2d    sess.     House. 
Rept.  no.  1035) 

121 Stock  dividends.     Hearings  .  .  . 

[66th  Cong.  2d  sess.]  Mar.  18,  19,  1920. 
WasMngton,  Govt,  print,  off.,  1920.     62  p. 

122  Senate.     Committee    on    finance.     Increase    of 

revenue.  Briefs  and  statements  filed  with  the  Committee 
on  finance,  United  States  Senate,  Sixty-fourth  Congress, 
first  session,  on  H.  R.  16763,  to  mcrease  the  revenue,  and 
for  other  purposes. 
WasMngton,  Govt,  print,  of.,  1916.  291  p.  23^"^.  {With  its 
To  increase  the  revenue.  Healings.  Washington,  1916) 
17-7178  HJ2379.A4     1916  c 

123 To  increase  the  revenue.     Hear- 

incrs  before  the  subcommittee  of  the  Committee  on  finance. 
United  States  Senate.     Sixty-fourth  Congress,  first  ses- 
sion, on  H.  R.  16763,  an  act  to  increase  the  revenue,  and 
for  other  purposes  [July  17-August  1,  1916]. 
Washington,  Govt,  print,  off.,   1916.     285,   [2],  287-297  p. 

Pt.  2.  Sections  relating  to  income  tax. 
With  this  is  bound:  "Increase  of  revenue.     Briefs  and  statements 
filed  with  the  Committee  on  finance,  United  States  Senate  ..." 
(291  p.) 
17-2550  HJ2379.A4     1916c 

124  Laws,  statutes,  etc.     Income-tax  law.     Income  tax  im- 
posed on  persons,  firms,  companies,  copartnerships,  cor- 
porations, joint-stock  companies,  associations,  insurance 
companies,  etc.,  under  section  2,  act  of  October  3,  1913. 
[Wasltington,  Govt,  print,  off.,  1913]     14  p.     23V''K 

14-0281  .  HJ4652.A5     1913c 


LIST   OF   RECENT  REFERENCES   ON   THE   INCOME   TAX  27 

125  U.  S.     Laws,  statutes,  etc.     Law  and  regulations  relative  to  the 

tax  on  income  of  individuals,  corporations,  joint  stock  com- 
panies, associations,  and  insurance  companies.     Imposed 
by  section  2,  act   of  October  3,  1913.     January  5,  1914. 
Washington,  Govt,  print,  ojff.,  1914.     i^7  p.     23^^"^. 

14-30219  HJ4652.A5     1914 

126  — — —     Office  of  internal  revenue.     Bulletin,     no.  1-40.     Income 

tax  rulings.     Nos.  656-1227. 
Washington,  Govt,  print,  off.,  1920.     37  v.     23¥™'.     weeldy. 

20-26276  HJ4652.A23 

127 Bulletin  "B"  income  tax.     Withholding.     Col- 
lection   at    the   som'ce    and    information    at    the   source. 
Revenue  act  of  1918. 
Washington,  Govt,  print,  off.,  1920.     Hi,  3-60  p.  inch  tables, 
diagr.,  forms.     23^'^'^. 

20-26382  HJ4653.C6A5     1920 

128 Bulletin  "C"  income  tax.     Comparison  of  titles 

and  sections  of  the  revenue  acts  of  1917  and  1918  appli- 
cable to  income  and  profits  taxes. 

Washington,  Govt,  print,  of.,  1920.     4^  V-     -^'^• 

20-26311  HJ4652.A427     1918 

129 Bulletin  "D."  Income  tax.  Average  percent- 
ages of  pre-war  income  to  pre-war  invested  capital  of 
general  classes  of  corporations,  grouped  as  to  trades  or 
businesses,  as  provided  for  in  section  311  (c)  (2),  Revenue 
act  of  1918. 
Washington,  Govt,  print  off.,  1919.  13  p.  incl.  tables.  25'^^. 
20-26132  "  HJ4652.A43     1918 

129a Bulletin ''E."     Income  tax.     Taxes.     Deduc- 
tions and  credits.     Revenue  act  of  1918. 
Washington,  Govt,  print,  off'.,  1920.     39  p.     24'^^. 
"  Schedule  of  taxes" :  p.  30-39. 
20-26926  HJ4653.D4A5     1920 

130 Bulletin  "F."     Income  tax.     Depreciation  and 

obsolescence.     Revenue  act  of  1918. 
Washington,  Govt,  print,  off:,  1920.  HJ4653.D3A5    1920 

131 Cumulative  bulletin.    Income  tax  rulings.   Nos. 

1-1033,  inclusive. 
Washington,  Govt,  print,  off.,  1920.     2  v.     23^"^. 

20-26376  HJ4652.A232 

132 Digest     of    income     tax    rulings.     No.  7-10. 

Washington,  Govt,  print,  of.,  1920.     4  '^'    23^'^"^.    bimonthly. 

20-26312  HJ4652.A243 


28  LIBRARY   OF    CONGRESS 

133  U.   S.     Office  of  internal  revenue.     Excess-profits   tax  primer, 
prepared  by  the  Bureau  of  internal  revenue  for  the  infor- 
mation and  assistance  of  taxpayers. 
[New  YorJc,  etc.]  Guaranty  trust  company  of  New  Yorlc  [191S] 

12  p.     27^"^. 

19-7005  HJ4653.E8A5     1918a 

134 Federal  income  tax  on  bonds,  etc.,  of  corpora- 
tions, joint-stock  companies,  etc.,  under  act  of  October  3, 
1913  ..  .  Treasury  department.  Office  of  commissioner  of 
internal  revenue. 
{Washington,  Govt,  print,  off.,  1913]     10  p.     23^'"'^. 

"Regulations  regarding  the  deduction  of  the  income  tax  at  the 
source  on  interest  maturing  on  bonds,  notes,  and  other  similar 
obligations  of  corporations,  joint-stock  companies  or  associa- 
tions, and  insurance  companies,  under  the  provisions  of  section 
11  of  the  act  of  October  3,  1913." 
13-35828  HJ4653.A3A5     1913 

135 General   forest   industries   questionnaire.     For 

the  years  prior  to  1919. 
[Washington,  Govt,  print  ojff.,  1919]     36  p. 

HJ4652.A422     1919 

136 Income  tax  primer   (Revised  March   1,   1919) 

Prepared  by  the  Bureau  of  internal  revenue  for  the  infor- 
mation and  assistance  of  taxpayers.     Preliminary  ed. 
Washington,  Govt,  print,  off.,  1919.     38  p.     ;?4i'^™. 

19-26332  HJ4652.A4     1919a 

137 Income  tax  primer  for  farmers  (revised)     Pre- 
pared by  the  Bureau  of  internal  revenue  for  the  informa- 
tion and  assistance  of  taxpayers.     January  1,  1921. 
Washington,  Govt,  print,  off.,  1921.     31  p.     23'^'^. 

21-26063  HJ4652.A42     1921 

138 Personal    income    tax    imposed    and    collected 

under  the  act  of  October  3,   1913.     Extracts  from    the 
Report  of  the  commissioner  of  internal  revenue  for  the 
fiscal  year  ended  June  30,  1915. 
Washington,  Govt,  print,  off.,  1916.     9  p.  incl.  tables,  chart. 
23'^^. 

16-26113  HJ4652.A25     1915 

139 Regulations  no.  33  (rev.)  governing  the  collec- 
tion of  the  income  tax  imposed  by  the  act  of  September  8, 
1916,  as  amended  by  the  act  of  October  3,  1917. 
Washington,  Govt,  print,  off.,  1918.     199  p.     23''"'. 

18-26241  HJ4652.A5     1918 


LIST   OF   RECENT   REFERENCES   ON   THE   INCOME   TAX  29 

140  U.  S.     Office  of  internal  revenue.     Regulations  no.  41,  relative 
to  the  war  excess  profits  tax  imposed  by  the  War  revenue 
act,  approved  October  3,  1917. 
Washington,  Govt,  'print,  off.,  1918.     56  p.     23'='^. 

18-26243  HJ4653.E8A6     1918a 

141 Regulations  45  relating  to  the  income  tax  and 

war  profits  and  excess  profits  tax  under  the  Revenue  act  of 
1918  with  addenda  containing  all  Treasury  desisions  to 
December  2,  1919. 
Washington,  Govt,  print,  off.,  1920.     335  p.  incl.  tables.    25'='^. 

20-26168  HJ4652.A5     1919 

• Addenda  to  regulations  45   .   .  .  Revenue  act  of  1918. 

Approved,  Dec.  29,  1919. 

[Washington,  Govt,  print,  off.,  19.20]     31  p. 

HJ4652.A5     1919a 

142 Special  forest  industries  questionnaire  for  the 

pulp  and  paper  industry  (not  limited  to  timber  users)  for 

taxable  years  prior  to  1920. 

[Washington,  Govt,  print,  off.,  1920]     16  p. 

HJ4652.A422     1920 

143 Statement  of  internal  revenue  receipts  July  1- 

December  31,  1919,  and  estimated  receipts  for  fiscal  year 
ending  June  30,  1920,  also  internal  revenue  receipts  under 
section  900  of  the  Revenue  act  of  1918,  March-December, 
1919.     Prepared    by    the    Bureau    of    internal    revenue. 
Treasury  department.    Printed  for  the  use  of  the  Commit- 
tee on  ways  and  means.  House  of  representatives. 
Washington,  Govt,  print,  off.,  1920.     8  p.  incl.  tables.     23^'"^. 
Includes  income  taxes  of  individuals,  partnerships,  and  corpora- 
tions. 
20-7326  HJ5020.A3     1919 

144  Statistics  of  income.     Comp.  from  the  returns 

for  1916-1917  under  the  direction  of  the  commissioner  of 
internal  revenue. 
Washington,  Govt,  print,  off.,  1918-1919.     2  v.     23^'^'^. 

The  Statistics  of  income  for  1916  are  issued  as  House  doc.  1169, 
65th  Cong.,  2d  sess. 
18-26569  HJ4652.A24 

144a Statistics  of  income.    Comp.  from  the  returns  for 

1918  under  the  direction  of  the  commissioner  of  internal 

revenue.     Preliminary  report,  personal  income  tax  returns. 

Washington,    Govt,    print,    off.,    1920.     15    p.    incl.    tables. 

23cm  ^ 

20-26969  HJ4652.A3     1920 


30  LIBRARY   OF   CONGRESS 

145  U.  S.     Offi.ce  of  internal  revenue.     War  profits  and  excess  profits 

tax  regulations  under  the  Revenue  act  of  1918  (Regula- 
tions 45,  part  2B). 
[New   YorJc]  Guaranty  trust  company  of  New    YorJc  [1919] 

21  f.     28'"^. 

19-5980  HJ4653.E8A5     1919 

146  Quartermaster  dept.  Regulations  and  decisions  per- 
taining to  income  tax. 

Washington,  Govt,  print,  off.,  1915.     38  p.     {Circular  no.  25) 

HJ4652.A5     1915 

147 Supreme  court.  Decisions  of  the  United  States  Su- 
preme court  in  corporation  tax  cases  and  income  tax  cases 
with  dissenting  opinions. 

Washington,   Govt,   print  off.,   1912.     260  p.     23^'^'^.     {62d 
Cong.,  2d  sess.     House.     Doc.  601) 

12-35392  HD2753.U6A4     1912a 

148 Eisner,   as  collector  of  United  States  internal 

revenue  for  the  third  district  of  the  state  of  New  York,  v. 
Macomber.  No.  318.  Argued  Apr.  16,  1919;  reargued 
Oct.  17,  20,  1919.— Decided  March  8,  1920. 

{In  U.  S.  Reports,  vol.  252,  Apr.  20,  1920,  p.  189-238.) 
Stock  dividend  decision. 

149  Treasury   dept.     Corporate    earnings   and    government 

revenues.  Letter  from  the  secretary  of  the  Treasury 
transmitting  .  .  .  certain  facts,  figures,  data,  and  informa- 
tion taken  from  1916  and  1917  income  and  excess  profits 
tax  returns  of  corporations  to  the  Treasury  department, 
and  a  statement  of  government  revenues  (including  loans) 
since  the  beginning  of  the  war. 
Wasliington,  Govt,  print,  off.,  1918.  338  p.  incL  tables. 
29^""^.     {65tJi  Cong.,  2d  sess.     Senate.     Doc.  259) 

18-26738  HD2753.TJ6A4     1918 

150 Income  tax.     Letter  from  the  Secretary  of  the 

treasury,  transmitting  ...  a  report  showing  amount  of 
income  derived  from  the  income  tax  classified  by  states  for 
the  last  fiscal  year.     Dec.  7,  1914. 
[Washington,  Govt,  print,  off.,  1914]     2  p.   {63d  Cong.     3d 
sess.     Senate  Doc.  no.  623)  Sei-lal  no.  6783 

151 Tax  estimates  of  revenues,  year  endhig  June  30, 

1918.     Letter  from  the  Secretary  of  the  treasury  trans- 
mitting .  .  .  report  of  tax  on  incomes  and  excess  profits  for 
calendar  3'ear  1917  .  .  .  May  15,  1918. 
[Wasliington,  Govt,  print,  off,  1918.]     3  p.  {65th  Cong,  .d 
sess.     Senate.     Doc.  no.  226)  Serial  no.7329 


LIST   OF   RECENT   REFERENCES   ON   THE   INCOME   TAX  31 

152  Walker,  Albert  H.     The  unconstitutional  character  and  the 

illegal  administration  of  the  income  tax  law. 
New  York  city,  Pub.  at  the  law  offices  of  the  author  ['^1914] 
2  p.  I,  89  p.     23<="'. 

14-4316  HJ4652.W4 

153  White,  Henry  Crofut.     The  federal  income  tax  law,  annotated 

with  complete  constitutional  and  historical  references  and 
digest  authorities. 
New    Yorlc,   The   Banlcs   law   'publishing   co.,  1913.     xxviii, 
332  p.     23^"^. 

13-21682  HJ4651.W6 

154  White  &  Kemble,   New  Yorlc.      A  list  of  railroad  bonds  and 

the   clauses   relating    to    the   deduction   or  retention   of 
federal  or  state  taxes. 
[New  Yorlc,  The  Thomas  press,  '1913]     2  p.  I.,  7-185,  [1]  p, 

2gcm 

14-350  HJ4653.A3W5 

155  Wrigley,  Eugene.     Combined  federal  income  tax  tables  (with 

illustrations)  pertaining  to  taxes  on  incomes  of  individuals 
for  1919  and  subsequent  years  (Revenue  act  of  1918). 
[New  Yorlc,  Alexander  press]  1919.     11  p.     23'^. 

19-17487  HJ4652.W8 

156  ZoUer,  J.  F.     [Collection  at  the  source  feature  of  the  income 

tax.] 

{In  National  tax  association.     Proceedings,   1916.     New  Haven, 
Conn.,  1917.    p.  214-218.)  HJ2240.N3     1016 


ARTICLES  IN  PERIODICALS 

157  1911     What  the  wage  earner  has  to  fear  from  the  income  tax. 

Commercial  and  financial  chronicle,  Apr.  22,  1911,  v.  92: 
1069-1072.  HGl.C7,v.92 

158  Dix,  John  A.     The  proposed  federal  income  tax. 

Editorial  review,  July,  1911,  v.  5:  603-608.       AP2.E26,v.5 

159  Beale,  Truxtun.     The  measure  of  the  income  tax. 

Journal  of  political  economy,  Oct.  1911,  v.  19:  654-675. 

HBl.J7,v.l9 

160  Bond,  Frederick  Drew.     Income  tax  versus  tariff. 

BanTcers'  magazine,  Nov.  1911,  v.  83:  615-618. 

HG1501.B3,v.83 

161  1912     Free  sugar  and  an  income  tax. 

Independent,  Mar.  7,  1912,  v.  72:  532-533.  AP2.l53,v.73 


162  Free  sugar  and  the  income  tax. 

Journal  of  political  economy,  Apr.  1912,  v.  20:  4^9-421. 

HBl.J7,v.20 

163  Boyle,  John.     The  impending  income  tax  in  the  light  of 

England's  experience. 
Moody's  magazine,  Apr.  1912,  v.  13:  275-276. 

HGl.M85,v.l3 

164  Johnson,  A.  S.     Income  taxation. 

Journal  of  political  economy.  May,  1912,  v.  20:  520-524- 

HBl.J7,v.30 

165  Phelps,  William  Lyon.     The  income  tax. 
Independent,  Sept.  19,  1912,  v.  73:  654-656.  AP2.l53,v.73 

166  1913     Moore,  C.  S.     The  super  tax. 

Law  quarterly  review,  Jan.  1913,  v.  29:  4^-56. 

167  Werth,  William  H.     Is  "  income, "  received  from  a  licensed 

business  or  profession  and  not  from  property  or  salaries, 
taxable  ? 
Virginia  law  register,  Feb.  1913,  v.  18:  721-728. 

168  Strachan,  Walter.     Capital  and  income  under  the  income 

tax  acts. 

Law  quarterly  review,  Apr.  1913,  v.  29:  163-178. 
32 


LIST   OF   EECEXT   REFERElSrCES   OX   THE   INCOME   TAX  33 

169  1913     The  federal  income-tax  in  the  United  States. 

Economist,  (Londorl)  May  17,  1913,  v.  76: 1136-1137. 

HGll.E2,v.76 

170  Devoe,  William  B.     Income  taxes  in  the  ITnited  States. 
Moody's  magazine,  May,  1913,  v.  15:  509-510. 

HGl.M85,v.l5 

171  The  income  tax  vital  in  present  tariff  revision. 
Manufacturers  record,  v.  63,  June  26,  1913:  53-54-. 

TSl.M3,v.63 

172  Need  of  clear  thinking  in  efforts  to  overcome  the  confusion 

of  the  income  tax  measure. 
Manufacturers  record,  v  64,  Sept.  4,  1913:  59-60. 

TSl.M3,v.64 

173  Incom.e  tax  law  a  labyrinth  of  needless  trouble  and  expense. 
Manufacturers  record,  v.  64,  Oct.  3,  1913:  65-66. 

TSl.M3,v.64 

174  Patterson,  Stuart  H.     Business  side  of  holding  out  income 

tax  on  coupons. 
American  hankers'  association.     Journal.     Nov.  1913,  v.   6: 
359-361.  HG1501.A8,v.6 

175  Bench  and  bar  [Editorial].     The  income  tax-collection  and 

exemption  at  the  source. 
BencTi  and  bar,  Nov.  1913,  n.  s.,  v.  7:  2-4- 

176  Reed,  Robert  R.     -Investment  features  of  income  tax. 

Chicago  legal  news,  Nov.  29,  1913,  v.  46:  136. 

177  Leroy-Beaulieu,  Pierre.    L'Impot  sur  le  revenu  aux  Etats- 

Unis. 
Economistefranpais,  Nov.  1,  1913,  v.  4I:  633-635. 

HB3.E3,v.41.2 

178  Difficulties  in  income  tax:  a  remed}^  suggested. 
Manufacturers  record,  v.  64,  Nov.  13,  1913;  51-52. 

TSl.M3,v.64 

179  Chamberlain,  Lawrence.     The  income  tax  and  security 

prices. 
Moody's  magazine,  Nov.  1913,  v.  16:  205-208.     HGl.M85,v.l6 

180  Helms,  Birch.     The  federal  income  tax  law.     Synopsis  of 

its  principal  provisions. 
Protectionist,  Nov.  1913,  v.  25:  466-471.  HF1750.P8,v.25 

21232°— 21 3 


34  LIBRARY   OF    CONGRESS 

181  1913     Hill,  Joseph  A.     The  income  tax  of  1913. 

Quarterly  journal  of  economics,  Nov.  1913,  v.  28:  J^G-SS. 

HBl.Q3,v.28 

182  Virginia  law  register  [Editorial].     The  federal  income  tax 

law. 
Virginia  law  register,  Nov.  1913,  v.  19:  J^81-J^87. 

183  Dyer,  H.  Chouteau.     Deductions  allowable  by  the  income 

tax. 

Central  law  journal,  Dec.  5,  1913,  v.  77:  421-426. 

184  Cavanaugh,  H.  B.     Federal  income  tax  law  as  applicable 

to  electric  railroad  corporations. 
Electric  railway  journal,  Dec.  20,  1913,  v.  42:  1277-1278. 

TF701.S65,v.42 

185  Gallagher,  Robert.     The  Federal  income  tax  law. 
Lawyer  and  hanker,  Dec.  1913,  v.  6:  337-340. 

186  The  Federal  income  tax  law. 

Virginia  law  register,  Dec.  1913,  v.  19:  570-593. 

187  1914     Orcutt,  Benjamin  S.     Complexities  of  the  income  tax. 

American  review  of  reviews,  Jan.  1914,  v.  49:  81-86. 

AP2.R4,v.49 

188  Blakey,  Roy  G.     The  income  tax  exemption. 

OuthoJc,  Jan.  31,J914,  v.  106:  256-260.  AP2.08,v.l06 

189  Edgar,  Maxwell.     The  greatest  graft  of  all. 

Pearson's  magazine,  Jan.  1914,  '^'  31:  98-106.  • 

AP2.P35  V.31 

190  Jeze,  Gaston.     L'impdt  sur  le  revenu  dans  les  Etats-Unis 

de  I'Amerique  du  Nord. 
Revue  de  science  et  de  legislation  fnancieres,  Jan.- Mar.  1914,- 
V.  12:  5-43.  HJ103.R7  V.12 

191  Jessup,  Henry  Wynans.     Income  tax  burdens  imposed 

on  trust  companies  are  unconstitutional. 
Trust  companies,  Jan.  1914,  ^-  ^S:  23.  HG4341.T8  v.l8 

192  Merriam,  James  R.     The  income  tax :  a  new  obligation  of 

citizenship. 
American  review  of  reviews,  Feh.  1914,  v.  49:  211-215. 

AP2.R4,v.49 

193  Parker,  George.     The  federal  income  tax. 
Lawyer  and  banker,  Feb.  1914,  ^-  7:  64-71. 

A  brief  exposition  of  the  new  law  .  .  .  1913  .  .  .  and  of  the  effect . . . 
upon  the  business  world. 


LIST   OF   RECENT   REFERENCES   ON   THE   INCOME   TAX  35 

194  1914     Gregory,  M.     What  every  income  tax  payer  should  know. 

Ouilool,  Feb.  7,  1914,  v.  106:  299-303.  AP2.08,v.l06 

195  Blakey,  Roy  Q.     The  new  income  tax. 

American  economic  review,  Mar.  1914,  '^-  4'  25-46. 

HBl.E26,v.4 

196  Seligman,  Edwin  R.  A.     The  United  States  federal  in- 

come tax. 
Economic  journal,  Mar.  1914,  v.  24:  57-11 .         HBi.E3,v.24 

197  Federal  income  tax. 

Political  science  quartejiy,  Mar.  1914,  'y-  '29:  1-27. 

Hl.P8,v.29 

198  Sanderson,   George  Rivers.     Income  taxes  illegally  ex- 

acted: remedies  and  procedure. 

Illinois  law  review,  June,  1914,  v.  9:  120-129. 

199  Ackerly,  Dana  T.     Relation  of  income  tax  to  business. 
Rand-McNally  hanlcers'  montJily,  June,  1914,  '^-  ^1'  29-32. 

HG1501.R2,v.31 

200  Finlay,    W.   B.     Income   tax   laws   and  farm   accounting 

methods. 

Journal  of  accountancy ,  July,  1914,  v.  18:  47-51. 

HF5601.J7,v.l8 

201  Yield  of  the  income  tax. 

Journal  oj^ political  economy,  July,  1914,  v.  22:  696-698. 

HBl.J7,v.23 

202  Blakey,   R.  G.     Income  tax  discrimination  and  differen- 

tiation. 
South  Atlantic  quarterly,  July,  1914,  '"•  1^:  220-232. 

AP2.S75,v.l3 

203  Depreciation  of  buildings  in  relation  to  the  income  tax  law. 
National  real  estate  jourmal,  Oct.  15,  1914,  '^-  10:  309-314. 

HD251.N35,v.lO 

204  Allen,  N.     Income  tax  as  it  affects  real  estate  interests. 
National  real  estate  journal,  Dec.  1914,  '^-  10:  4^7-430. 

HD251.N35,v.lO 

205  1915     Marshall,  Thomas  L.     Income  tax-free  bonds. 

Illinois  law  review,  Jan.  1915,  v.  9:  4^3-433. 

206  Tumpson,  George.     Income  tax — when  net  loss  may  be 

net  mcome. 
Outlook,  Feb.  17,  1915,  v.  109:  398-400.  AP2.08,v.l09 


36  LIBRARY   OF    CONGRESS 

207  1915     Sawyer,  Henry  B.     The  income  tax  analyzed  and  ex- 

plained. 
Stone  &    Wehster  public  service  journal,   Feb.  1915,  v.  16: 
93-99.  TKl.S8,v.l6 

208  Schiff,  M.  L.     Some  aspects  of  the  income  tax. 
American  academy  of  'political  and  social  science.     Annals, 

Mar.  1915,  v.  58:  15-31.  Hl.A4,v.58 

209  Blakey,  R.  G.     Amending  the  federal  income  tax. 
American  academy  of  political  and  social  science.     Annals, 

Mar.  1915,  v.  58:  33-43.  Hl.A4,v.58 

210  Falkner,   Roland  P.     Income   tax   riddles:  some   things 

which  the  retm'ns  seem  to  show  which  they  don't. 
Annalist,  Apr.  12,  1915,  v.  5:  343-345.  HGl.N6,v.5 

211  Weiss,  W.  F.     Return  of  annual  net  income  by  corpora- 

tions. 
Journal  of  accountancy ,  Apr.  1915,  v.  19:  260-267. 

HF5601.J7,v.l9 

212  Falkner,  R.  P.     Income  tax  statistics. 

American  statistical  association.     Quarterly  publications,  June, 
1915,  V.  14:  521-549.  HAl.A6,v.l4 

213  1916     Thulin,  F.     The  income  tax  act— a  defense. 

Rand-McNally  banlcers'  monthly,  Feb.  1916,  v.  33:  54-58. 

HG1501.R2,v.33 

214  Income  tax  decision. 

Journal  of  political  economy,  Mar.  1916,  v.  24:  299-301. 

HBl.J7,v.24 

215  Hackett,  Frank  Warren.     Constitutionality  of  the  grad- 

uated income  tax  law. 
Yale  law  journal,  Apr.  1916,  v.  25:  427 -44^. 

216  Peaslee,  Amos  J.     Taxing  incomes  of  foreign  investors  in 

American  stocks  and  bonds. 
Columbia  law  review,  June,  1916,  v.  16:  4^5-479. 

217  Adams,  T.  S.     Shall  we  tax  the  nonresident? 

National  tax  association.     Bulletin,  June,  1916,  v.  1:  129-130. 

HJ2240.N313,v.l 

218  Marsh,  Benjamin  C.     The  triple  tax. 

National  tax  association.    Bulletin,  June,  1916,  v.  1:  134-135. 

HJ2240.N313,v.l 

219  Williams,  H.  D,     Large  incomes  to  bear  tax  burden. 

Rand-McNaUy  bankers'  monthly,  Sept.  1916,  v.  33:  4^-51. 

HG1501.R2,v.33 


LIST   OF   EECENT   REFERENCES   ON"   THE   INCOME   TAX  37 

220  1916     Co-operative  creameries  and  the  income  tax. 

Hoard's  dairyman,  Oct  20,  1916,  v.  52:  J^2I^.     SF221.H7,v.52 

221  Weiss,  W.  F.     Dividends  and  the  new  income  tax  law. 
Journal  of  accountancy ,  Nov.  1916,  v.  22:  343-352. 

HF5601.J7,'5.22 

222  Blakey,  R.  G.     New  revenue  act. 

American  economic  review,  Dec.  1916,  v.  6:  837-850. 

HBl.E26,v.6 

223  Snyder,  Carl.     Incomes,  taxed  and  taxable. 

Annalist,  Dec.  18,  1916,  v.  8:  772.  HGi.N6,v.8 

224  1917     Major,  Cedric  A.     Revised  federal  income  tax  law. 

Cornell  law  quarterly,  Jan.  1917,  v.  2:  73-92. 

225  Kennedy,  J.  T.     Dividends  and  the  new  income  tax  law. 
Journal  of  accountancy ,  Jan.  1917,  v.  23:  39-42. 

HF5601.J7,v.23 

226  Constitutionality  of  income  tax  law. 

American  hankers  association.     Journal,    Feb.    1917,   v.   9: 
658-659.  HG501.A8,v.9 

227  Black,  Henry  C.     Sociological  aspects  of  the  income  tax. 
Case  and  comment.  Mar.  1917,  v.  23:  789-793. 

228  Frost,  Thomas  G.     Inequalities  of  the  federal  income  tax. 
Case  and  comment,  Mar.  1917 ,  v.  23:  818-820. 

229  Marsh,    A.    R.     Collateral    effects   of   severe   taxation   of 

incomes  and  profits. 
Economic  world,  Apr.  21,  1917,  n.  s.  v.  13:  557-559. 

HG8011.M3,n.s.v.l3 

230  Strachan,  Walter.     Income  tax  in  relation  to  annuities. 
Law  ([uarterly  review,  Apr.  1917,  v.  33:  172-179. 

231  Riddle,  J.  H.     Supreme  court's  theory  of  a  direct  tax. 

Michigan  law  review,  May,  1917,  v.  15:  566-578. 

232  Fisher,  Irving.     Use  of  income  tax  statistics. 

Nationaltax  association.     Bulletin,  June,  1917,  v.  2:  245-247 . 

HJ2240.N313,v.2 

233  Bullock,  Charles  J.     Conscription  of  wealth, 
Nortli  American  review,  June,  1917 ,  v.  205:  895-904- 

AP2.N7,v.205 

234  Sprague,    Oliver   M.    W.     Conscription   of   income   once 

more. 
New  republic,  July  14,1917,  v.  11:  300-301. 

AP2.N634,v.ll 


38  LIBRAIIV    OF    CONGRESS 

235  1918     Roper,  D.  C.     ^V:^^  revenue  act  and  its  relation  to  tax- 

])ayers. 
American  industries,  v.  IS,  Jan.  191S:  13-15. 

HD4802.AG,v.l8 

236  Standing  timber's  relation  to  invested  capital. 
American  lumherman,  Jan.  12,  WIS,  no.  2226:  31^-35. 

TS800.A5,no.2226 

237  Systematically  handling  income  tax  returns  for  employees 

by  Ford  motor  co. 
Automotive  indiistries,  Jan.  31,  WIS,  v.  38:  282-2S3. 

TLl.A6,v.38 

238  Holmes,  George  E.     Some  new  features  of  the  income  tax. 
Bench  and  bar,  Jan.  WIS,  n.  s.  v.  12:  374-3S5. 

239  Eisner,  Mark.     Ollicial  explanation  of  the  federal  income 

tax  law,  in  connection  with  real  estate  investments. 
CMcago  legal  news,  Jan.  31,  WIS,  v.  50:  215-216. 

240  Dairyman  and  the  income  tax. 

Hoard's  dairyman,  Jan.  11,  WIS,  v.  5^:  S7S.       SF221.H7,v.6 

241  Creveling,    G.    F.     Trying    to    solve    the   great    national 

j)uzzle;  excess  profits  tax. 
Iron  trade  review,  Jan.  3,  WIS,  v.  62:  2-7.     TS300.l745,v.62 

242  Secor,  A.     Farmers  and  the  income  tax. 

Jersey  bulletin  and  dairy  farmer,  Jan.  9,  WIS,  v.  37:  44- 
Progressive  farmer,  Jan.  19,  WIS,  v.  33:  65.  Sl.P9,v.33 

243  Income  tax,  war  income  tax,  excess  profit  tax  affecting 

farmers'  elevator  companies. 
Co-operative  manager  and  farmer,  Feb.  WIS,  v.  7:  SS-S9. 

244  Marquis,  J.  C.     IIow  to  figure  3^our  farm  income  tax. 
Country  gentleman,  v.  S3,  Feb.  9,  WIS:  15.  Sl.C8,v.83 

245  Federal  income  tax  on  mines. 

Engineering  and  mining  journal,  Feb.  9,  WIS,  v.  105:  301. 

TAl.E56,v.l05 

246  McKay,  C.  W.     Intangible  values  and  the  war  tax. 
Industrial  management,  Feb.  WIS,  v.  55:  129-133. 

TAl.E59,v.55 

247  Drysdale,  Robert  M.,  and  Maurice  C.  McGiffin.    Cor- 

porate earnings  as  "gains,  profits  and  income"  as  depend- 
ing upon  t!ie  time  of  their  accrual. 
Micliigan  law  review,  Feb.  WIS,  v.  16:  232-2U9. 


LIST  OF   RECENT   REFERENCES   ON   THE   INCOME   TAX  39 

248  1918     stock  dividends  and  the  income  tax. 

Yale  lavj  journal,  Feb.  1918,  v.  27:  553-556. 

249  Computation  of  excess  profits  and  income  taxes. 
Journal  of  accountancy.   Mar.  1918,  v.  25:  199-202. 

Hr5601.J7,v.25 

250  Tenant  does  not  have  to  pay  income  tax  assessed  on  rent 

unless  lease  so  provides. 
Domestic  engineering,  Apr.  20,  1918,  v.  83:  87.  tdi.D65,v.83 

251  Application  of  federal  income  tax  laws  to  mine  taxation. 
Engineering   and  mining  journal,   Apr.    6,    1918,    v.    105: 

639-643.  TAl.E56,v.l05 

252  Fernald,   H.   B.     Depreciation  and  obsolescence  as  gov- 

erned by  federal  income  tax  regulations. 
Journal  of  accountancy,  Apr.  1918,  v.  25:  241-247. 

HF5601.J7,v.25 

253  Robertson,  L,  S.     Farm  records  and  the  income  tax. 
Purdue  agriculturist,  Apr.  1918,  v.  12:  4^6. 

254  Supreme  court  decision  in  Mitchell  case:  not  necessary 

that  increase  in  value  of  timberlands  be  entered  on  books. 
American  lumberman,  May  25,  1918,  no.  2245:   57. 

TS800.A5,no.2245 

255  More,  Robert  E.     Stock  dividends  as  income. 
MlcJdgan  lavj  review,  May,  1918,  v.  16:  521-532. 

256  Bewavrin,  Maurice.     L'impdt  sur  les  benefices  de  guerre 

aux  Etats-Unis. 
Journal  des  economistes,  June,  1918,  6.  sir.  t.  58:  330-342. 

HB3.J8,6.ser.t.58 

257  Harvey,  Richard  S.     Our  income  tax  in  the  forming. 
National  tax  association.     Bulletin,  June,  1918,  v.  3: 227-233, 

HJ2240.N313,v.3 

258  Thulin,  F.     Deductibility  of  interest  charges  under  federal 

tax  laws. 
Journal  of  accountancy,  July,  1918,  v.  26:  23-32. 

HF5610.J7,v.26 

259  Gower,  W.  B.     Depletion  of  copper  mines  in  relation  to 

income  tax  returns. 
Journal  of  accountancy,  Aug.  1918,  v.  26:  81-92. 

HF5601.J7,v.26 


40  LIBRARY   OF   CONGRESS 

260  1918     Niven,  J.  B.     Undistributed  net  income  tax. 

Journal  oj  accountancy,  Aug.  1918,  v.  26:  113-142. 

HF5601.J7,v.26 

261  Watson,  B.  G.     Income,  excess  profits  and  war  profits  tax. 
National  association  credit  men's  bulletin,  Sept.  1918,  v.  20: 

847-856. 

262  Barth,  C.  G.     Income  tax — an  engineer's  analysis. 
American  society  of  mechanical  engineers.     Journal,  Oct.  1918, 

V.  40:  839-842.  TJl.A72,v.40 

263  Sommerville,    T.    H.     Is    the    business   profits    tax   too 

onerous  ? 
Credit  men's  journal,  Oct.  1918,  v.  4-  ^5. 

264  Holmes,  George  E.     Excess  profits  tax  of  1917. 
National  tax  association.     Bulletin,   Oct.-Nov.    1918,   v.   4' 

7-11,  39-46.  HJ2240.N313,v.4 

265  Holcomb,  Alfred  E.     Pending  revisioe  of  the  income  and 

profits  taxes. 
National  tax  association.     Bulletin,  Oct.  1918,  v.  4'  14~^0. 

HJ2240.N313,v.4 

266  Davenport,  H.  J.     The  stock  dividend  again. 
National  tax  association.     Bulletin,  Nov.  1918,  v.  4'  53-54. 

HJ2240.N313,v.4 

267  Webster,  G.  R.     Federal  taxes  and  the  manufacturer. 
American  machinist,  Dec.  26,  1918,  v.  49:  1196-1197. 

TJl.A5,v.49 

268  Edwards,  W.  H.     Experiences  of  an  income  tax  collector. 
American  magazine,  v.  86,  Dec.  1918:  7-9.       AP2.A346,v.86, 

269  Friday,  David.     Taxable  income  of  the  United  States. 
Journal  of  political  economy,  Dec.  1918,  v.  26:  952-969. 

HBl.J7,v.26 

270  1919     Thulin,    Frederick   M.     Domestic    corporate    tangible 

and  intangible  invested  capital. 
Michigan  law  review,  Jan.  1919,  v.  17:  216-237. 

271  Nelson,    G.     Depreciation    and    depletion   in   relation    to 

income  tax  returns. 
Journal  of  accountancy,  Feb.  1919,  v.  27:  111-119. 

HF5601.J7,v.27 


LIST   OF   RECENT   REFERENCES   ON    THE   INCOME   TAX  41 

272  1919     Thuliu,  Frederick  M.     Goodwill  and  other  nondeprecia- 

ble and  depreciable  intangible  property  as  "invested 

capital." 
Micliigan  law  review,  Feb.  1919,  v.  17:  294-309. 

273  Powers,  F.  L.     Should  an  income  tax  be  substituted  for 

the  personal  property  tax? 
Minnesota  municipalities,  v.     Feb.  1919:  10-15. 

274  Renrick,  P.  G.     Address  on  income  tax. 
American  co-operative  journal,  liar.  1919,  v.  14:  291. 

HD2951.A3,v.l4 

275  Federal  income  and  excess-profits  taxes. 

American  economic  review.  Mar.  1919,  v.  9,  suppl.  2:  4-4^- 

HBl.E26,v.9,suppl.2 

276  Cranch,  E..  C.     Work  of  the  excess  profits  tax  investigator. 
Journal  of  accountancy ,  Mar.  1919,  v.  27:  161-170. 

HF5601.J7,v.27 

277  Rayner,  O.  S.     Figuring  3'our  income  tax. 
Marlcet  growers  journal.  Mar.  1,  1919,  v.  24:  192. 

278  Goodman,  E,.  B.     Lumber  industry  and  the  income  tax. 

American  lumberman,  July  26,  1919,  no.  2306:  50-51. 

TS800.A5,no.2306 

279  McKay,  C.  W.     Depreciation  and  federal  income  tax. 

Industrial  management,  Aug.  1919,  v.  58:  148-152. 

TAl.E59,v.58 

280  Oairns,  W.     Depreciation  and  depletion  in  tax  returns. 
Journal  of  accountancy ,  Sept.  1919,  v.  28:  204-211. 

HF5601.J7,v.28 

281  Ritchie,  Albert  C.     Power  of  congress  to  tax  state  securi- 

ties under  the  sixteenth  amendment. 
American  bar  association.     Journal,  Oct.  1919,  v.  5:  602-613. 

282  Rusk,  S.  G.     Relation  of  invested  capital  to  excess  profits 

tax. 
Journal  of  accountancy ,  Oct.  1919,  v.  28:  273-285. 

HF5601.J7,v.28 

283  Income  tax  inequities. 

Journal  of  accountancy ,  Nov.  1919,  v.  28:  369-372. 

HF5601.J7,v.28 

284  Plehn,  C.  C.     Income  tax  a§  applied  to  dividends. 

American  economic  review,  Dec.  1919,  v.  9:  771-775. 

HBl.E26,v.9 


42  LIBRARY  or   CONGRESS 

285  1919     Plehn,  C.  C.     An  assessment  roll  for  the  income  tax. 

Journal  of  'political  economy,  Bee.  1919,  v.  27:  875-888. 

HBl.J7,v.27 

National  tax  association.     Bulletin,  Apr.  1920,  v.  5:  213-220. 

HJ2240.N313,v.5 

286  1920     Travis,  E.  M.     Farmer  and  the  income  tax. 

Corndl  countryman,  Jan.  1920,  v.  17:  212-213.     si.C77,v.l7 

287  Hill,  J.  W.     After  excess  profits  tax  what? 
Iron  trade  review,  Jan.  1,  1920,  v.  66:  44--4^- 

TS300.I745,v.66 

288  Roberts,  J.  W.     Technique  of  consolidated  returns. 
Journal  of  accountancy,  Jan.  1920,  v.  29:  43-52. 

HF5601.J7,v.29 

289  McLaren,  N.  L.     Inventories  and  their  income  tax  pro- 
cedure. 

Journal  of  electricity,  Jan.  1,  1920,  v.  44-  ^-^-     TKl.J7,v.44 

290  Ruling  needed  on  income  tax. 

Orange  Judd farmer,  Jan.  10,  1920,  v.  68:  49.        sl.A33,v.68 

291  Stiver,  C.  B.     Income  tax  facts  a  farmer  should  know. 
Wallaces'  farmer,  Jan.  30,  1920,  v.  45:  342.  Sl.W2,v.45 

292  Tucker,    Rufus    S.     Income    tax    exemptions:     various 

reasons  for  the  practice,  from  fiscal  considerations  to  public 
welfare. 
American  har  association.     Journal,  Feh.  1920,  v.  12:  4^^- 

440. 

293  McDowell,  N.     Farmer's  income  tax. 

Farmer's  advocate,  Feh.  5, 1920,  v.  55:  200.  sl.F33,v.55 

294  Tucker,  Rufus  S.     Exemptions  under  the  federal  income 

tax. 
National  tax  association.    Bulletin,  Feb.  1920,  v.  5:  138-140. 

HJ2240.N313,v.5 

295  Bailey,  J.  W.     United  States  income  tax:  how  to  calculate 

how  much  you  owe. 
Progressive  farmer,  Feh.  21,  1920,  v.  35:  422.        si.P9,v.35 

296  Engberg,  S.  C.     Preparing  for  the  income  tax. 
Successful  farming,  Feh.  1920,  v.  19: 10.  sl.S93,v.lO 

297  Evans,  R.  T.     America's  unequal  opportunity  in  China: 

income  tax  law  of  1918  places  American  business  at  a 
distinct  disadvantage. 
Trans-Pacific,  Feh.  1920:  37-39. 


LIST   OF   RECENT   EEFERElSrCES   ON   THE   INCOME   TAX  43 

298  1920     Campbell,  J.  O.     Farmer  and  his  income  tax. 

Wallaces'  farmer,  Feh.  6,  1920,  v.  45:423.  Sl.W2,v.45 

299  Thompson,  S.  H.     ]\raking  the  income  tax  return. 
Wallaces'  farmer,  Feh.  6,  1920,  v.  1^5:  423.  Sl.W2,v.45 

300  Campbell,  J.  O.     Real  estate  profits  and  the  income  tax. 
Wallace'  farmer,  Feh.  13,  1920,  v.  45:  522.  Sl.W2,v.45 

301  Adam.s,  T.  S.     Immediate  future  of  the  excess  profits  tax; 

with  discussion. 
American  economic  review,  v.  10,  Mar.  1920,  suppl.:  15-32. 

HBl.E26,v.lO 

302  Secretary  of   treasury  Houston  recommends  revision   of 

income  and  profits  taxes. 
Commercial  and  jinancial  chrcnicle.  Mar.  20,  1920,  v.  110: 
1139-1140.  HGl.C7,v.llO 

303  Paton,  W.  A.     Proprietors'  sahiries. 

Journal  of  political  ecorkomy.  Mar.  1920,  v.  28:  240-256. 

HBl.J7,v.28 

304  Hubbard,  Harry.     Sixteenth  amendment. 
Harvard  law  review,  Apr.  1920,  v.  33:  794-812. 

305  Stevens,  C,  M.     Forest  industries  and  the  income  tax. 
Journal  of  forestry,  Apr.  1920,  v.  18:  329-337. 

SDl.S63,v.l8 

306  Stabler,  W.     Income  tax  versus  the  housing  shortage. 
National  municipal  review,  Apr.  1920,  v.  9:  204-206. 

JS39.N3,v.9 

307  Powell,  Tliom.as  R.     The  stock  dividend  decision  and  the 

corporate  nonentity. 
National  tax  association.     Bulletin,  Apr.  1920,  v.  5:  201-208. 

HJ2240.N313,v.5 

308  Fairchild,  Fred  Rogers.     The  stock  dividend  decision. 
National  tax  association.     Bulletin,  Apr.  1920,  v.  5:  208-211. 

HJ2240.N313,v.5 

309  Sakolski,  A.  M.     Accounting  features  of  the  stock  divi- 

dend decision. 
National  tax  association.     Bulletin,  Apr.  1920,  v.  5:  212-213. 

HJ2240.N313,v.5 

310  Powell,   Thomas  Reed.     Stock  dividends,   direct   taxes, 

and  the  sixteenth  amendment.     Eisner  v.  Macomber. 
Columhia  law  review.  May,  1920,  v.  20:  536-549. 


44  LIBRARY   OF   CONGRESS 

311  1920     Warren,  Edward  H.     Taxability  of  stock  dividends  as 

income. 
Harvard  law  review,  May,  1920,  v.  33:  885-901. 

312  Roberts,  J.  W.     Taxable  income  and  profit  and  loss. 
Journal  of  accountancy ,  May,  1920,  v.  29:  351-358. 

HF5601.J7,v.29 

313  Decision  of  the  United  States  Supreme  court  in  the  case 

-    Eisner  v.  Macomber. 
Journal  of  accountancy,  May,  1920,  v.  29:  367-385. 

HF5601.J7,v.29 

314  C,  R.  L.     Stock  dividends  and  the  federal  income  tax. 

[Eisner  v.  Macomber,  40  Sup.  Ct.  189.] 
Michigan  law  review,  May,  1920,  v.  18:  689-692. 

315  Powell,  Thomas  R.     The  judicial  debate  on  the  taxability 

of  stock  dividends  as  income.     Eisner  v.  Macomber. 
National  tax  association.     Bulletin,  May,  1920,  v.  5:  21^7-256. 

HJ2240.N313,v.5 

316  Clark,  Charles  E.     Eisner  v.  Macomber  and  some  income 

tax  problems. 
Yale  law  journal.  May,  1920,  v.  29:  735-7 U. 

317  Income  tax  anomalies. 

Business  digest,  June  15,  1920,  v.  25:  765,  783. 

HF1001.B8,v.25 

318  Bonus  shares — capital  or  income. 

Law  times,  June  5,  1920,  v.  149:  403-405. 

319  Clark,  C.  E.,  and  E.  S.  Corwiu.     Defense  of  the  stock 

dividend  decision. 
New  republic,  June  9,  1920,  v.  23:  59-61.  AP2.N624,v.23 

320  Knollenberg,  B.     Reflections  on  the  income  tax. 

Atlantic  monthly,  July,  1920,  v.  126:  112-119.   AP2.A8,v.l26 

321  Zukerman,  T.  D.     Are  stock  dividends  income? 
Journal  of  political  economy,  July,  1920,  v.  28:  591-600. 

HBl.J7,v.28 

322  Crissey,  F.     I[ncome]  T[ax]  U[nit] — our  national  mystery. 
Saturday  evening  post,  v.  193,  July  24,  1920:  10-1 1  + 

AP2.S2,v.l93 

323  Burrows,  J.  A.     Suggestions  for  a  new  income  tax  law. 

American  industries,  v.  21,  Aug.  1920:  29-30. 

IxD4802.A6,v.21 


LIST   OF   EECEXT   REFEKEXCES   ON   THE   INCOME   TAX  45 

324  1920     Krohii,  T.     Taxation  of  capital  profits  and  stock  divi- 

dends. 
Journal  of  accountancy,  Aug.  1920,  v.  30:  8S-96. 

HF5601.J7,v.30 

325  Crissey,  F.     Combing  income  schedules. 
Saturday  evening  i)ost,  v.  193,  Aug.  7,  1920:  10-11  + 

AP2.S2,v.l93 

326  Colver,  W.  B.     Pa^dng  everbody  else's  taxes. 
American  industries,  v.  21,  ^ept.  1920:  13-14- 

HD4802.A6,v.21 

326a  Salaries  of  federal  judges  subject  to  income  tax. 

American  law  review,  Sept.  1920,  v.  54-'  763-764- 

326b         Karsten,  K.  G.     Index  of  incomes. 

American     statistical     association.     Quarterly     publications, 
Sept.  1920,  V.  17:  253-276. 

HAl.A6,v.l7 

326c         How  the  excess-profits  tax  discourages  invention. 
Literary  digest,  v.  66,  Sept.  18,  1920:  136-138. 

AP2.L58,v.66 

326d         James,  A.  E.     Assessment  roll  for  the  income  tax:  the 
practical  aspects  of  the  suggestions  of  Professor  Plelin. 
National  tax  association.     Bulletin,  Nov.  1920,  v.  6:  47-51. 

HJ2240.N313,v.6 

326e  Chenery,  C.  T.  One  answer  to  the  tax  problem  which 
might  solve  it:  statistical  study  shows  that  approxi- 
mately as  many  persons  liable  to  a  tax  are  evading  it  as 
are  paying  it;  publication  of  income  tax  returns  proposed 
as  a  means  to  force  delinquents  into  line;  possibility  thus 
of  actuall}'  reducing  present  rate  exists. 

Annalist,  Dec.  13,  1920,  v.  16:  741-742. 

HGl.N6,v.l6 


STATE  INCOME  TAXES 

327  Adams,   Thomas  S.     The  place  of   the  income   tax  in   the 

reform  of  state  taxatfon. 
American   economic   association.     Bulletin,   Apr.    1911,    Jfth 
ser.,v.  1:  302-321 .  HB 1 .  A5,  4th  ser. ,v.  1 

328  Answers  to  the  question:  What  is  general  feeling  in  your  state 

with   relation    to    a   general   property    tax;    a   classified 
property  tax  .  .  .  and  a  state  income  tax? 

{In   National  tax  association.     Proceedings,    1919.     New  York, 
1920.     p.  52-68.)  HJ2240.N3     1919 

329  Black,  Henry  Campbell.     A  treatise  on  the  law  of  income 

taxation  under  federal  and  state  laws.     2d  ed. 
Kansas  City,  Mo.,  Vernon  law  hoolc  company,  1915.     xxxvii, 
865  p.     £5^^'". 

The  appendix  contains  the  texts  of  the  Income  tax  laws  of  the 

following  states:  Wisconsin,  1911;  South  Carolina,  1902;  Virginia, 

1908;  Oklahoma,  1907;  North  Carolina,  1907,  and  Hawaii,  1901. 

15-3992  HJ4652.B6  1915 

330  Brown,  A.  O.     Taxation  of  incomes  under  the  New  Hampshire 

constitution:  a  new  source  of  revenue. 
National  tax  association.     Bulletin,  Feb.  1919,  v.  Jf.:  119-124. 

HJ2240.N313,v.4 

331  Bullock,    Charles   J.     State   income   tax   and   the   classified 

property  tax. 

{In   National  tax  association.     Proceedings,   1916.     New  York, 

1917.  p.  362-384)  HF2240.N3     1916 

Also  printed  separately.     1916.     23  p.  HJ2377.B8 

332  California.     State  tax  commission.     Report   of   the  State   tax 

commission  of  the  state  of  California,  1917. 
Sacramento,    California  state  printing  office,   1917.     280  p. 
incl.  tables,    fold.  map.     22'^'^. 
State  income  tax:  p.  110-120. 
17-27116  HJ2395.A7     1917 

333  Comstock,  Alzada.     Fiscal  aspects  of  state  income  taxes. 

Aiiurican  economic  review,  June,  1920,  v.  10:  259-271 . 

46  HBl.E26,v.lO 


LIST   OF   RECENT   REFERENCES   ON   THE   INCOME   TAX  47 

334  Poote,    Allen   R.     A   practical    construction   for    a   workable 

income  tax. 
National  tax  association.     Bulletin,  Dec.  1919,  v.  5:  72-73. 

HJ2240.N313,v.5 

335  Hinman,  George  E.     Some  legal  phases  of  state  income  taxa- 

tion of  miscellaneous  corporations. 
National  tax  association.     Bulletin,    Nov.-Dec.   1917,  v.  3: 

41-U,  67-7 1.  HJ2240.N313,v.3 

336  Lack,  M.  D.     Report  on  state  income  tax  system. 

California  taxpayers'  journal,  Jan.  1920,  v.  Jf.:  2-5. 

337  Lutz,  H.  L.     Progress  of  state  income  taxation  since  1911. 

American  economic  review,   Mar.  1920,  v.  10:  66-91. 

HBl.E26,v.lO 

338  Lyons,  T.  E.     Income  tax  as  a  source  of  municipal  revenue, 

Minnesota'  municipalities,  Aug.  1920,  v.     :  95-104- 

Address  at  seventh  annual  convention  of  the  League  of  Minnesota 
municipalities,  June  17,  1920. 

339  McGovern,  Francis  E.     A  state  income  tax. 

(In   Governor's   conference.     Proceedings,  1912.     Madison,  Wis., 
[n.  d.]    p.  79-95.)  JK2403.G8     1913 

340  National  Shawmut  bank,  Boston.     A  state  tax  on  incomes. 

Boston,  National  Shawmut  hanic,  1916.     15  p.  23'^'^. 

16-13759  HJ4629.N3 

341  National   tax  association.     Preliminary  report  of  the  com- 

mittee appointed  by  the  National  tax  association  to  pre- 
pare a  plan  of  a  model  system  of  state  and  local  taxation. 
Submitted  to  the  twelfth  Annual  conference  held  under 
the  auspices  of  the  National  tax  association,  at  St.  Louis, 
November  12-15,  1918. 
[New  Yorl^  1918]     ^5  p.     21'^. 
Charles  J.  Bullock,  chairman. 
18-23374  HJ2385.N3 

Same.     (In  National  tax  association.     Proceedings,  1919.     New 
York,  1920.     p.  426-470.) 
The  proposed  personal  income  tax:  p.  435-444. 
Discussion:  p.  400-425.  HJ2240.N3     1919 

342  Nebraska     Tax  commission.     Report  of  the  special  commission 

on  revenue  and  taxation,  1914. 
Lincoln,    Neb.,    The    Woodruff  press,    1914-     iv,   5-243   p. 
inch  tables.     22""^. 

Income  taxation:  p.  171-177 
15-27260  HJ2419.A7     1914 


48  LIBRARY   OF   CONGRESS 

342a  Ohio.     General    assembly.     Special    joint     taxation     committee. 
Report  of  the  Special  joint  taxation  committee  of  the 
83rd     Ohio     General     assemblj\     December     11,     1919. 
Columbus,  O.,  The  F.  J.  Heer  printing  co.,  1919. 
165  p.  incl.  taUes.     23'='". 

"A  report  on  the  operation  of  state  income  taxes  by  Harley  L. 
Lutz,   PH.    D.    .  .  .     Presented   to   the   Special  joint  taxation 
^       committee,  September  18,  1919":  p.  [85]-126. 
20-27328  '  HJ2427.A7     1919 

343  Powell,    Thomas   Reed.     Indirect    encroachment   on   federal 

authority  by  the  taxing  powers  of  the  states. 
Harvard  law  review,  Jan -June,  1919,  v.  32:  23J,.-265,  37 4- 
J^ie;  634-678,  902-931. 

344  Rawles,  William  A.     The  income  tax  as  a  measure  of  relief  for 

Indiana. 

{In  National  tax  association.     Proceedings,  1916.     New  Haven, 
Conn.,  1917.     p.  64-87.)  .    HJ2240.N3     1916 

345  Seligsberg,  Walter  N.     Collection  of  state  income  taxes  from 

non-residents. 
National  tax  association.     Bulletin,    May,  1920,  v.  6:  244- 
246.  HJ2240.N313,v.5 

346  Uniform  basis  for  state  and  federal  taxes  on  incomes. 

National  tax  association.     Bulletin,  May,  1919,  v.  4-  207- 

208.  HJ2240.N313,v.4 

347  Shelton,  W.  A.     Income  tax  in  Georgia. 

Journal  of  political  economy,  Oct.  1910,  v.  18:  610-627. 

HBl.J7,v.l8 

348  State  income  tax. 

Oregon  voter,  July  5,  1919,  v.  18:  8-10. 

349  U.  S.     Bureau  of  the  census.     Taxation  and  revenue  systems  of 

state  and  local  governments.    A  digest  of  constitutional  and 
statutory  provisions  relating  to  taxation  in  the  different 
states  in  1912, 
Washington,  Govt,  print,  of.,  1914.     ^^5  p.     31'"^. 

State  revenues:  F.  The  income  tax:  Massachusetts,  p.  113;  Mis- 
sissippi, p.  128;  North  Carolina,  p.  171;  Oklahoma,  p.  188-189; 
South  Carolina,  p.  212;  Vu-ginia,  p.  250;  Wisconsin,  p.  267-268. 
14-30840  HJ3258.A2     1914 

350  Willson,  Augustus  E.     A  state  income  tax. 

{In  (ioN'ernor's  conference.     Proceedings,  1912.    Madison,  Wis., 
[n.  d.J    p.  95-114.)  JK2403.G8 


LIST   OF   RECENT  REFERENCES   ON   THE   INCOME   TAX  49 

351  Alabama.     Laws,  statutes,  etc.     General  laws  (and  joint  resolu- 

tions) of  the  legislature  of  Alabama  passed  at  the  se^ion 
of  1919. 

Montgomery,  Ala.,  The  Brown  print,  co.,  1919.     1226p.     23^'^. 
Income  tax:  p.  374-395. 
12-30030 

352  Delaware.     Laws,  statutes,  etc.     Law  relating  to  income  tax, 

Delaware,  1917. 
Milford,   Del.,  Press  of  Milford  chronicle  puh.   co.   [1917] 
15,  [1]  p.     15Y^. 

18-9161  HJ4655.D28A4     1917 

Also  in  Laws  of  the  state  of  Delaware  passed  at  ninety-sixth  session 
of  the  General  assembly,  1917.  v.  29.  Wilmington,  Del.,  1917, 
p.  55-65. 

For  amendments  see  Laws  of  Delaware,  ninety-seventh  General 
assembly,  1919,  v.  30,  p.  60-65. 

353  Massachusetts.     Laws,  statutes,  etc.,  I^IQ.     Income  tax.    Gen- 

eral acts,  1916,  chapter  269.     An  act  to  impose  a  tax  upon 
the  income  received   from   certain  forms   of   intangible 
property  and  from  trades  and  professions. 
[Boston,  1916]     37  p.     25'^'^. 

17-27082  HJ4655.M36     1916 

Also  in  General  acts  passed  by  the  General  co\irt  of  Massachusetts, 

1916.     Boston,  1916,  p.  249-274. 
For  amendments,  interpretation  of  act,  etc.  see  General  acts  of 
Massachusetts,  1917,  p.  444-445;  1918,  p.  6-7,  20-21,  23,  97,  119, 
175,  219,  256-261;  1919,  p.  33,  37-38,  90-91,  105-106,  233-235,  296- 
298,  371-373;  1920,  p.  56,  298-299,  313,  315. 

354  Bond,  Henry  H.     Administration  of  the  new  Massachusetts 

income  tax. 
National  tax  association.     Bulletin,  Nov.  1916,  v.  2:  4^. 

HJ2240.N313,v.2 

355  Massachusetts'  first  year  of  the  state  income  tax. 

{In  National  tax  association.  Proceedings,  1917.  New  Haven, 
Conn.,  1918.     p.  92-101.)  HF2240.N3     1917 

356  Bullock,  Charles  J.     The  Massachusetts  income  tax. 

National  tax  association.     Bulletin,  June,  1916,  v.  1: 125-128. 

HJ2240.N313,v.l 

357  Operation  of  the  Massachusetts  income  tax. 

Quarterly  journal  of  economics.  May,  1918,  v.  32:  525-532. 

HBl.Q3,v.32 

358  Taxation  of  property  and  income  in  Massachusetts. 

Quarterly  journal  of  economics,  Nov.  1916,  v.  31:  1-61. 

HBl.Q3,v.31 
21232°— 21 4 


50  LIBEAKY    OF    CONGRESS 

359  Lewis,  Daniel  Bell.     Income  tax  guide  for  individuals;  the 

Federal  income  tax  law  as  amended  September  8,  1916, 
the  Massachusetts  income  tax  law  of  1916. 
Boston,    Mass.,    D.    B.    Leu-is    d:    company   ["^1916]     50  p. 
foi^ms.     22^'». 

17-1512  HJ4652.L5 

360  Massachusetts.     Special  comrniss^ion  on  taxation.     Report  of 

the   Special    commission    on    taxation    appointed   under 
chapter  134.  Resolves  of  1915.     January,  1916. 
Boston,    'Wright  cO  Potter  printing  co.,  state  printers,  1916. 
4p.J..[7hl26  p.     23'='". 

Xathan  A.  Tmrs,  chairman. 
"Dissenting  reports":  p.  71-87. 

Appended  are  drafts  of  bills  on  the  income  tax.  etc.,  etc. 
16-27149  HJ2413.A7     1916 

361  Tax   commissioner's   dept.     Bulletin.     [Boston^   1916- 

1920.     9  nos.     22h''". 

Xo.  1.  Requirements  of  the  Massachusetts  income  tax  law.     39  p. 
No.  2.  Approved  valuation  of  stocks  as  of  Jan.  1,  1916.     To  be 

used  in  the  preparation  of  Mass.  income  tax  returns.    1917.    54  p. 
No.  3.  Principal  requirements  of  the  Mass.  income  tax  law  for 

bankers  and  brokers.     23  p. 
No.  4.  Approved  valuation  of  bonds  as  of  Jan.  1,  1916.     To  be 

used  in  the  preparation  of  Mass.  income  tax  returns.     1917. 

60  p. 
No.  5  (re\'ised».  Massachusetts  income  tax.     Rules  and  regula- 
tions of  the  tax  commissioner.     Jan.  1918.     146  p. 
No.    6    ireATsed).  List   of   partnerships,    associations   and   trusts 

ha"\"ing  transferable  shares  ...     12  p. 
No.  7.  Operation  of  the  Massachusetts  income  tax  for  the  first 

year,  1917.     33  p. 
No.  8.  Decisions  of  the  Supreme  judicial  court  of  Massachusetts 

relating  to  the  Massachusetts  income  tax  law.     36  p. 
No.  9.  Income  tax  laws  apphing  to  indi^iduals,   partnerships 

and  fiduciaries.     General  acts  of  1916,  chapter  269  and  all  ac^ta 

amendatorj'  thereof  and  in  addition  thereto  to  Dec.  31,  1919. 

85  p. 
17-27084  HJ11.M453 

362  National    Shawmut    bank,    Boston.     Massachusetts    income 

tax  law. 
Boston,    Trust  department,   National  SJiawraut  lank,   1916. 
39  p.     23'"". 

16-13877  HJ4655.M38N3 

363  North,  Frank  A.     The  income  tax  under  United  States  and 

^^lassachusetts  law. 
Boston,  JoTinson  <£-  yorth  [''1917]     139,  xvi  p.     19""'. 

17-3488  HJ4652.N6 


LIST   OF   RECENT  EEFERE:srCES   OX   THE   INCOME    TAX  51 

364  Perry,  Joseph  E.     An  explanation  of  the  Massachusetts  income 

tax  law. 
Camlridge,  Issued  hy  the  CJiarles  River  trust  company  ['^1917] 
25  p.     23  X  10'^'^. 

17-6555  HJ4655.M:-iP4 

365  Practical  working  of  the  Massachusetts  income  tax. 

[Boston,  TJie  MercMnts  national  lanlc]  '=191 7.    2S,  [i]  p.     19^'^. 

17^216  HJ4655.M38P4 

366  Smith,  Walter  McCabe.     The  Massachusetts  income  tax.  its 

requirements  and  workings. 
Boston,  TTie  author,  1917.     23  p.     W'^. 

17-4217  HJ4655.M38S6 

367  Whiteside,  Alexander.     Massachusetts  income  tax. 

Massachusetts  laa:  g^ua-iierly,  Aug.  1916,  v.  1:  291-301. 

368  Mississippi.     Laws,  statutes,   etc.     The  annotated  ^Mississippi 

code,  showing  the  general  statutes  in  force  August  1,  1917. 
Indianapolis,     The    Bohls- Merrill    company    ['=19171    2    v. 
26'="'. 

Income  tax:  v.  2,  p.  2261-2263. 
17-31930  Rev. 

369  Missouri.     Laws,  statutes,  etc.     Laws  of  Missouri  passed  at  the 

session  of  the  forty-ninth  General  assembly  .  .  .  1917. 
Jeferson  City,  [1917]     591,  xxi  p. 

Taxation  and  revenue:  Incomes:  p.  524-538. 

370 Laws  of  ^Missouri  passed  at  the  session  of  the 

fiftieth  General  assembly  ...  1919. 
[Jeferson  City,  1919]     783,  xxx  p. 

Tax  and  revenue:  Incomes:  p.  718-722. 

371 Income   tax   law    .     .    .     Comp.    by    Geo.    E. 

Hackmann. 
[Jeferson  City,  1919]     53  p.     23'"^. 

20-22740  HJ4655.3IIS3     1919 

372  State  tax  commission,  1917-1918.     Biennial  report. 

Jefferson  City  [1919  ?]     261  p.     23^'='^. 

Income  tax    law:  p.  171-190.    Includes  also  an  account  of  the 
workings  of  the  Massachusetts  law. 
19-27169  HJ11.M875 

373  New   Mexico.     Laws,  statutes,  etc.     Laws  of  the  state  of  Xew 

Mexico  passed  by  the  fourth  regular  session  of  the  Legis- 
lature of  the  state  of  Xew  Mexico. 
Alhuquer^ue,  N.  M.,  Albright  d:  Anderson,  1919.    413  p. 

An  act  to  pro\ade  for  taxation  of  incomes,  prescribing  penalties 
and  enforcementof  delinquent  income  tax  assessments:  p.  267-270. 


52  LIBRARY   OF   CONGRESS 

374  New  York   (State)   Laws,    statutes,  etc.     Supplement,    1919,   to 

annotated  consolidated  taws  of  the  state  of  New  York. 
2d  ed. 
New  York,  Banks  law  fubl.  co.  [etc.],  1919.     751  p. 

Taxes  upon  and  with  respect  to  personal  incomes:  p.  605-623. 

375  Davenport,  F.  M.     More  about  the  new  income  tax  in  New 

York. 
Outlook,  June  11,  1919,  v.  122:  254-255.  ap2.08,v.122 

376  [Brooklyn  daily  eagle]     Income  tax  primer   prepared  for  the 

information  and  assistance  of  taxpayers;  1919  federal  and 

New  York  state  taxes. 

[Brooklyn,  Brooklyn  daily  eagle]  1919.     72  p.     illus.  {forms) 

29cm ^     (The  Eagle  library,     vol.  xxxiv,  no.  7,  serial  no.  209) 

20-2673  HJ4652.B75 

377  Corporation  trust  company.     New  York  income  tax  service. 

New  York,  The  corporation  trust  company,  1920.     2  pts. 

378  Equitable  trust  company  of  New  York.     New  York  state 

Corporation  franchise  tax  law  (corporation  income  tax) 
complete  text  of  the  New  York  state  Corporation  fran- 
chise tax  law  as  amended  1919,  containing  all  amend- 
ments. Approved  by  the  governor  May  14,  1919. 
New  York  [etc.]  The  Equitable  trust  company  of  New  York 
[1919]     2  p.  I.,  29,  [1]  p.     23'="'. 

19-18724  HD2753.U7N654 

379  New  York  state  income  tax,  individuals;  complete  text 

of  the  law  relating  to  individuals,  as  passed  by  both 
branches  of  the  state  Legislature  on  April  19,  1919.  Ap- 
proved by  the  governor  on  May  14,  1919. 

New  York  [etc.]  The  Equitable  trust  company  of  New  York 
[1919]     2  p.  I.,  Jfi  p.     ^5<=™. 

19-18722  HJ4655.N48E7 

380  Guaranty  trust  company  of  New  York.     New  York  state 

franchise  tax  on  business  corporations,  chapter  726,  laws 
of  New  York  1917,  approved  June  4,  1917  as  amended 
by  chapter  271,  laws  1918,  chapter  276,  laws  1918,  chap- 
ter 292,  laws  1918,  chapter  417,  laws  1918,  chapter  138, 
laws  1919,  chapter  628,  laws  1919,  chapter  113,  laws  1920, 
chapter  640,  laws  1920. 
\New  York]  Guaranty  trust  company  of  New  York  ['=1920] 
U5  p.     18^"". 

20-12825  HD2753.TJ7N655     1920 


LIST   OF   RECENT  REFERENCES   ON   THE   INCOME   TAX  53 

381  Guaranty  trust  company  of  New  York.     Tax  on  personal 

incomes,  state  of  New  York,  chapter  627,  laws  of  New 
York  1919,  approved  May  14,  1919. 

[New  YorJc]  Guaranty  trust  company  of  New  YorTc  ['^1919]    43, 
[2]  p.     IS'^^. 

19-9021  HJ4655.N48G8 

382  Harris,  Forbes  &  co.,  New  YorJc.     New  York  state  personal 

income  tax  law;  summary  and  text  of  law;  list  of  securi- 
ties with  values  as  of  January  1,  1919;  1919  law. 
New  YorJc,  Harris,  Forbes  &  company  [''1920']     102  p.    20*=^. 
20-3335  HJ4655.N48H3     1919 

383  Irving  national  bank,  New  YorJc.     New  York  state  income 

tax;  practical  questions  and  answers. 
New  YorJc,  Irving  national  banJcj  1920.     59  p.     (PampJilets, 
V.  6,  no.  2,  Feb.  1920.)  HJ4655.N5I7 

HC106.2.I6,v.6,no.2 

ZM  ISq^  Yor^  {State)  Comptroller's  office.     Bulletin.     TheA.  B.Cof 
the  personal  income  tax  law  by  Eugene  M.  Travis,  state 
comptroller.     June,  1919.    No.  1. 
Albany,  J.  B.  Lyon  co.,  1919.     ^8  p.     23'=^. 

19-27256  HJ4655.N46A4 

385 Deducting  and  withholding  at  source.     Rules 

and  regulations  of  the  state  comptroller,  in  relation  to 
taxes  imposed   upon   and  with  respect   to   incomes  by 
chapter  627  of  the  laws  of  1919. 
[Albany]  1919.     S  p.     23'^^. 

20-5011  HJ4655.N48A3     1919a 

386 '■ Information  at  source.     Rules  and  regulations 

of  the  state  comptroller,  in  relation  to  taxes  imposed  upon 
and  with  respect  to  incomes  by  chapter  627  of  the  laws  of 
1919  .  .  .  July  5,  1919. 
[Albany,  1919]     6  p.     23'"K 

19-16991  HJ4655.N48A3     1919 

387 State  finances. 

Albany,  N.  Y.  [1917-1919].     3  v.     23^=^.     monthly. 

Contains  information  on  the  Income  tax.  See  especially  Income 
tax  number,  June,  1919,  v.  3,  no.  6,  24  p.;  New  York's  new 
income  tax  law,  by  Eugene  M.  Travis,  Aug.  1919,  v.  3,  no.  8, 
p.  2-8;  The  new  state  income  tax,  by  Eugene  M.  Travis,  Nov. 
1919,  V.  3,  no.  11,  p.  2-4. 
17-27223  HJ11.N735 


54  LIBRARY   OF    CONGRESS 

388  New  York   (State)    Comjitroller's  office.     Suggestions   of   State 

comptroller  Eugene  M.  Travis  in  relation  to  taxation. 
Submitted  before  the  Joint  committee  of  the  Senate  and 
the  Assembly,  appointed  to  study  the  subject.  Albany, 
N.Y.,  February  12,  1919. 

Albany,  J.  B.  Lyon  comjMny,  printers,  1919.     21  p.     22\'^'^. 
The  individual  income  tax:  p.  5-10. 
20-8936  HJ2424.A7     1919 

389  Legislature.      Joint   committee   on   taxation.      Report. 

Transmitted  to  the  Legislature  February  14,  1916. 
Albany,  J.  B.  Lyon  company,  printers,  1916.     vi,  295  p. 
incl.  tables.     22^"^.     [Jjegislature,  1916.     Senate  doc.  26] 
Ogden  L.  Mills,  chairman. 

Another  issue,  1916,  includes  also  the  "Minority  report." 
The  income  tax:  p.  184-206. 
Draft  of  law  for  income  tax:  p.  213-234. 
17-25672  HJ2424.A7     1916a 

390  Tax  commission.     Annual  report.     1919. 

Albany,  1920.     79  p.     tables,  col.  diagrs.     23'^'^. 

16-27403  HJ11.N764 

391  New  York's  income  tax  law. 

Constitutional  review,  Oct.  1919,  v.  3:  24-5-248. 

392  Powell,  Henry  M.     Does  the  New  York  income  tax  violate 

the  federal  constitution  ? 

(In  National  tax  association.     Proceedings,  1919.     Albany,  1920. 
p.  398-400.)  HJ2240.N3     1919 

393  Should  excess  profits  tax  be  deducted  in  computing 

the  New  York  franchise  tax  on  mercantile  and  manu- 
facturing corporations  ? 

National  tax  association.     Bulletin,  Dec.  1918,  v.  4'  66-72. 

HJ2240.N313,v.4 

394  The  taxation  of  corporations  and  personal  income  in 

New  York.     Rev.  ed. 

New  Yorlc,  ClarJc  Boardman  co.,  ltd.,  1919.     vi,  400  p.     24"'^. 

HD2753.U7N743 

' Supplement  to  Taxation  of  corporations  and  personal 

income  in  New  York,  containing  a  commentary  on  all 
important  matters  affecting  the  taxation  of  persons  and 
of  corporations  since  July  1,  1919,  including  the  new  rules 
and  regulations  of  the  state  comptroller  governing  the 
administration  of  the  new  personal  income  tax  law  with 
a  full  explanation  thereof. 
New  York,  Clark  Boardman  co.,  ltd.,  1920.  3  p.  I.,  4OI- 
681  p.     23'='^. 

19-12558  Rev.  HD2753.i:7N743     Suppl. 


LIST   OF   KECEiSTT   REFEREK'CES   ON"   THE   INCOME   TAX  55 

395  Powell,  Henry  M.,  and  Joseph  J.  Silver.    New  York  franchise 

tax  on  manufacturing  and  mercantile  corporations  (state 
income  tax). 
New    York,    William  Boyd  press,.  1918.     xi,  152  p.    fold, 
form.     24""^. 

18-14094  HD2753.U7N74 

396  RothmarL,  Moses  H.     A  synopsis  of  the  New  York  state  income 

tax  law. 
New  Yorl,  M.  H.  Rothman  &  co.     [^919]     12  p.     lOx  23'='^. 
19-16053  HJ5807.N5R6 

397  Seligman,  Edwin  R.  A.     New  York  income  tax. 

Political  science  quarterly,  Dec.  1919,  v.  34:  521-545. 

Hl.P8,v.34 

398  The  next  step  in  tax  reform. 

{In  National  tax  association.     Proceedings,  1915.    Ithaca,  N.  Y., 
1915.     p.  126-145.) 

Income  tax:  New  York:  p.  135-145.        Hr2240.N3     1915 
Also  published  separately .  H J2  38  5 .  S46 

399  Our  fiscal  difficulties  and  the  way  out. 

{In  New  York  (State)  Tax  dept.    Eight  conference  on  taxation  .  .  . 
Jan.  22-24,  1919.     Albany,  1919.     p.  13-22.     New  York  state 
tax  bulletin,  v.  4,  no.  4.) 
Appendix:  Estimate  of  the  yield  of  a  personal  income  tax  in 
New  York  state  and  New  York  city:  p.  23-56. 

HJ11.N767     1919 

400  The  taxation  of  nonresidents  in  the  New  York  income 

tax. 

National  tax  association.     Bulletin,  Nov.  1919,  v.  5:  4^-50. 

HJ2240.N313,v.5 

401  Standard  statistics  company,  inc.,  iVeiy  ForAr.    Non-taxable 

1919  dividends  under  the  New  York  state  income  tax  law. 

New  York  [  1920]     20  p.     21*^^. 

20-7874  HJ6907.N5S7 

402  Securities  prices  as  of  December  31,  1918   compiled  for 

and  under  the  supervision  of  the  comptroller  of  the  state 
of  New  York  for  use  in  determining  the  valuation  of  se- 
curities under  the  state  income  tax  law. 

New  York  [''1920]     1  p.  I.,  5-288  p.     20<^. 

20-5798  HG4915.S7 

403  Tauzer,  Laurence  A.     The  need  of  a  state  income  tax. 

{In  New  York  (State)  Tax  dept.  Eight  conference  on  taxation  .  .  . 
Jan.  22^24,  1919.  Albany,  1919.  p.  109-122.  New  York  State 
tax  Ijulletin,  v.  4,  no.  4) 

Discussion:  p.  122-141.  HJ11.N767     1919 


56  LIBKARY   OF   CONGRESS 

404  Tanzer,  Laurence  A.     State   income   taxation,  with   special 

reference  to  the  New  York  income  tax  law. 

{In   National   tax   association.     Proceediugs,    1919.     New   York, 
1920.     p.  386-397.)  HJ2240.N3     1919 

405  Tax  law  of  the  state  of  New  York    being  1.   1909,  chap.  62, 

entitled  "An  act  in  relation  to  taxation,  constituting 
chapter  sixty  of  the  Consolidated  laws"  with  all  amend- 
ments to  the  end  of  the  legislative  session  of  1919,  ed. 
by  John  T.  Fitzpatrick  .  .  .  completely  indexed.  1919 
complete  ed. 
New  YorJc,  Balder,  Voorhis  &  company;  Albany^  N.  Y.,  M. 
Bender  &  company,  incorporated,  1919.     2  p.  I.,  [3]-314  p. 


{cm 


Taxes  upon  and  with  respect  to  personal  incomes:  p.  242-267. 
19-12060  HJ3324.A3     1919 

406  Travis,  Eugene  M.     Federal  income-tax  law  and  regulations 

versus  New  York  state  law  and  regulations. 
Journal  of  accountancy,  Feb.  1920,  v.  29:  81-90. 

HF5601.J7,v.29 

407  Fiduciaries  under  the  New  York  state  income  tax  laws. 

Trust  companies,  Dec.  1919,  v.  29:  587-590. 

HG4341.T8,v.29 

408  How  New  York  state  income  tax  law  affects  the  trade. 

Metal  worker,  Jan.  16,  1920,  v.  93:  86-87.       TS200.M4,v.93 

409  — '■ How  the  New  York  state  income  tax  will  work. 

Magazine  of  Wall  street,  Jan.  2Jf.,  1920,  v.  25:  354- 

KG4501.M3,v.25 

410  New  York  state  income  tax. 

Metalworker,  Jan.  23,  1920,  v.  93:  117-118.   TS200.M3,v.93 

411  State  comptroller  on  workings  of  New  York  state  in- 
come tax. 

Commercial  and  financial   chronicle,  Jan.  3,   17,   1920,  v. 
110  {Sec.  1):  47-48,  215-218.  HGi.C7,v.ll0 

412  U.  S.     Supreme  court.     Text  of  Supreme  court  decision  holding 

New  York  income  tax  law  invalid  as  to  non-residents. 
Commercial  and  financial  chronicle,  Mar.  6,  13, 1920,  v.  110: 
936;  1048-1049.  HGl.C7,v.llO 

il3  ZoUer,  J.  F.     New  York  state  income  tax. 

National  tax  association.     Bulletin,  Apr.  1916,  v.  1:  59-61. 

HJ2240.N313,v.l 


LIST  OF   RECENT  REFERENCES   ON   THE   INCOME   TAX  57 

414  Zoller,  J.  F.     Taxable  net  income  under  the  New  York  law. 

National  tax  association.     Bulletin,  Jan.  1919,  v.  4:  97-100. 

HJ2240.N313,v.4 

415  Taxation  of  machinery  and  fixtures. 

{In  National  tax  association.     Proceedings,  1917.     New  Haven, 
Conn.,  1918.     p.  218-247.) 
New  York  income  tax  law:  p.  244-247. 

HJ2240.N3     1917 

416  North  Carolina.     Laws,  statutes,  etc.     Revisal  of  1908  of  North 

Carolina;  being  the  public  and  general  statutes  of  the  state, 
prepared  by  authority  of  chapter  522  of  the  public  law, 
of  1907,  and  annotated  with  decisions  of  Supreme  courts 
by  George  P.  Pell. 
CJiarleston,  S.  C,  WaRer,  Evans  &  Cogswell  co.,  1908,    2  v. 

Incomes:  v.  2,  p.  5124-5131. 

For  amendments  see  Public  laws  and  resolutions  of  the  state  of 
North  C^arolina  passed  by  the  General  assembly  at  its  session  of 
1917.     Raleigh,  1917.     p.  399-100. 
9-21588  Rev. 

417  Maxwell,  A.  J.     Taxation  of  incomes  in  North  Carolina. 

National  tax  association.     Bulletin,   Mar.  1919,  v.  4'  119- 
124.  HJ2240.N313,v.4 

418  North  Dakota.     Laws,  statutes,  etc.     Laws  passed  at  sixteenth 

session  of  the  legislative  assembly  of  the  state  of  North 
Dakota  .  .  .     1919. 
[BismarcTc,  Bismarclc  tribune,  1919.]     o44  P-     23\'^'^. 
Income  tax:  p.  428-^50. 
7-31546 

419  Tax  commission.     1918  recommendations  and  chapter 

1,  Work  of  the  North  Dakota  Tax  commission  to  the 
governor  and  members  of  the  legislature. 

[BismarcJc]  Bismarclc  tribune  co.,  state  printers,  1918.     16  p. 
incl.  tables.     22^"^. 

Recommends  an  income  tax,  p.  6. 
19-27051  HJ11.N955     1918 

420  Oklahoma.     Tmws,  statutes,  etc.     Supplement   to   the  Revised 

laws  of  Oklahoma  of  1910,  .  .  .     By  Clinton  Orrin  Bunn. 
Ardmore,  OTda.,  Bunn  publishing  compa7iy,  1918.     3  p.  Z., 
xlii,  1289  p.     26'"^. 

Taxation  of  incomes:  p.  1018-1021. 
13-12889  Revised  2 

421  Russell,  Campbell.     Taxation  in  Oklahoma. 

{In  National  tax  association.      Proceedings,  1917.      New  Haven, 

Conn.,  1918.     p.  50-55.) 

Deals  principally  with  the  income  tax. 

HJ2240.N3     1917 


58  LIBRARY   OF    CONGRESS 

422  Tennessee.     Laws,  statutes,  etc.     Thompson's  Shannon's  code 

of  Tennessee,  1918, 
Louisville,   Ky.,  The  Baldwin  law  hook  company,  incorpo- 
rated, WIS.     2  p.  I.,  iii-xlii,  3109  p. 
Incomes:  p.  333. 
18-11062 

423  Virginia.     Laws,  statutes,  etc.     Code  of  Virginia,  with  the  Dec- 

hiration  of  independence,  the  Constitution  of  the  United 
States,  the  constitution  of  Virginia  .  .  .  annotated  .  .  . 
Biclinwrnl,    D.   Bottom,    superintendent    of  public   printing, 
1919.     2  V.     25^'^. 

Income  tax:  v.  2,  p.  30S3-3087. 

For  amendments  see  Acts  and  joint  resolutions  of  the  General 
assembly  .  .  .  1918,  p.  393;  1919,  p.  68. 
20-10142 

424  Virginia  tax  laws,   1919,  with  sections  of  the 

code  and  acts  of  Assembly  in  relation  to  the  duties  of 
the  commissioners  of  the  revenue  and  treasurers  of  the 
several  counties  and  cities.  Comp.  and  issued  by  the 
auditor  of  public  accounts,  December,  1919. 

'Richmond,    D.   Bottom,    superintendent    of  public   printing, 

1919.     xl,  234  V'     '^^""• 

Contains  section  on  Income  tax. 
20-27096  HJ3352.A3     1919 

425  Burroughs,  A.  H.     Virginia  income  tax  law  as  applied  to  cor- 

porations engaged  in  interstate  or  foreign  commerce — its 
constitutionality. 
Virginia  law  register,  Oct.  1917,  n.  s.,  v.  3:  Jf)l-If.l5. 

426  Wisconsin.     Laws,  statutes,  etc.     The  Wisconsin  income  tax 

law,  with  explanatory  notes.     4th  ed.     Issued  by  Wis- 
consin Tax  commission  ...     1919. 
Madison,    Wis.,   Democrat  printijig  company,  state  printer 
[1919]     82  p.     23'^. 

20-3241  HJ4655.W56     1919 

Also  in  Wisconsin  statutes,  1919,  v.  1,  Madison,  Wis.,  1919.    p. 
912-921. 

427  Adams,    Thomas    S.     The    constitutionality    of    Wisconsin 

income  tax  affirmed. 
American  economic  review,  Mar.  1912,  v.  2:  194-196. 

HBl.E26,v.2 

428 The  income  tax  as  a  substitute  for  the  property  tax 

in  certain  forms  of  personalty  in  the  state  of  Wisconsin. 

(In   National    tax    association.     Proceedings,    1910.     Columbus, 

Ohio.  p.  87-110.)  HJ2240.N3     1910 


LIST   OF   EECENT   REFERENCES   OX   THE   Ij!^COME   TAX  59 

429  Adams,  Thomas  S.     Significance  of  the  Wisconsin  income  tax. 

Political  science  quarterly,  Dec.  1913,  v.  2S:  569-585. 

Hl.P8,v.28 

430 Wisconsin  income  tax. 

American  economic  review,  Dec.  1911,  v.  1:  906-909. 

HBl.A5,4thsor.,v.l 

431  Haugen,  Nils  P.      The  Wisconsin  income  tax. 

{In    National    tax    association.     Proceedings,     1912.     Madison, 
Wis.,  1913.     p.  321-333.) 
Discussion:  334-341.  HJ2240.N3     1912 

432  Kennan,  Kossuth  Kent.     The  Wisconsin  income  tax. 

Quarterly  journal  of  economics,  Nov.  1911,  v.  26:  169-178. 

HBl.Q3,v.26 

433 Wisconsin  income  tax. 

American  academy  of  political  and  social  science.     Annals, 
Mar.  1915,  v.  58:  65-76.  Hl.A4,v.58 

434 Wisconsin  income  tax  law. 

{In    National    tax    association.     Proceedings.    1911.     Columbus, 
Ohio,  1912.     p.  103-113.)  HJ2240.N3     1911 

435  — — - —     The  Wisconsin  income  tax  law. 

Case  and  comment,  Dec.  1912,  v.  19:  J^If.l-I^Ii7 . 

436  Lyons,    T.   E.     Distribution   of  income   taxes   to  localities;   a 

vagary  of  the  Wisconsin  income  tax  law. 
National  tax  association.     Bulletin,  Dec.  1919,  v.  5:  73-75. 

HJ2240.N313,v.5 

437 Wisconsin  income  tax. 

American  academy  of  political  and  social  science.     Annals, 
Mar.  1915,  v.  58:  77-86.  Hi.A4,v.58 

438  Stamp,  J.  C.     The  [income]  tax  experiment  in  Wisconsin. 

Economic  journal.  Mar.  1913,  v.  23:  14-2-14^.      HBl.E3,v.23 

439  Wisconsin  income  tax;  results  of  the  assessments  of  1912,  1913, 

1914,  1915,  and  1916. 
National  tax  association.    Bulhtin,  Mar.  1917,  v.  2:  158-164 

HJ2240.N313,v.2 

440 Tax  commission.     Biennial  report. 

Madison,  Wis.,  1910-1918.     5  v.     tables.     23'='^. 

1910:  Chap.  II.  The  income  tax:  p.  19-27;  1912:  Chap.  III.  The 
income  tax:  p.  24-44;  Chap.  IV.  Proposed  amendments  to  the 
income  tax  law:  p.  45-56;  1914:  The  income  tax:  p.  90-140;  1916: 
Income  tax:  p.  41-53;  Results  of  the  income  assessments  of  1913, 
1914,  1915,  and  1916:  p.  54-73;  1918:  The  income  tax:  p.  5-12. 
7-21690  HJ11.W65 


60  LIBRARY   OF   CONGRESS 

441  Wisconsin.     Tax    commission.     Report  ...  on    the   revenues 

and  expenditures  incident  to  the  income  tax.  10  p. 

[Ill   Wisconsin.     Senate.    Joiirnal   of   proceedings,    5lst   session, 
1913.     Madison,  1913.    App.  III.)  J87.W6     1913b 

442  Hawaii    {Ter.)     Laws,   statutes,   etc.     Revised  laws  of  Hawaii, 

1915.     Comprising  the  statutes  of  the  territory,  revised 
and  annotated. 
Honolulu,  T.  H.,  Honolulu  star-luUetin,  ltd.,  1915.     2  p.  I., 
[3]— 1835  p.     26''^. 

Income  tax:  p.  556-563. 

For  amendments  see  Laws  of  the  Territory  of  Hawaii,  1915,  p.  189- 
190;  1917,  p.  112,  125,  302-303;  1919,  p.  27-28,  279-281. 
15-16256  Rev. 

443  Philippine  Islands.     Laws,  statutes,  etc.     An  act  establishing 

the  income  tax,  making  the  provisions  relating  to  said 
tax  .  .  .     Approved  Mar.  7,  1919. 

(In  Philippine  Islands.    Official  ga/.ette,  July  30,  1919,  v.  17,  p. 
1121-1131.)  J8.A4,v.l7 


FOREIGN  COUNTRIES 

FRANCE 

444  Aimond,  E.     L'avant-projet  d'impot  sur  le  revenu  [texte] 

Reforme  economique,  June  14,  1912,  21.  annee:  754-758. 

HB3.R3,2_l.annee 

445  Le  nouveau  projet  d'impot  sur  le  revenu  expose   par 

son  auteur. 

^conomiste  jrangais,  May  25,  1912,  40.  annee,  v.  1:  802-803. 

HB3.E3,40.annee,v.l 

446  Amieux,  Alphonse.     La  loi  du  31  juillet  1917  sur  I'establisse- 

ment  dun  impot  sur  diverses  categories  de  revenus. 

Lyon,  A.  Fey,  1917.     114  V-     -?^""- 

"Table  des  principales  lois  citees":  p.  114. 
19-452  HJ4716.A4 

447  Battut,  Amedee.     L'impot  sur  les  traitements,  salaires,  pen- 

sions et  rentes  viageres;  commentaire  theorique  et  pra- 
tique de  la  loi  du  31  juillet  1917  (articles  23  a  29). 
Park,  L.  Tenin  [pref.  1918]     3  p.  l,  [3]-86  p.,  1  I     25^<=^. 
20-301  HJ4717.A6B3 

448  Bocquet,  L.     Memento  de  l'impot  general  sur  le  revenu  (lois  du 

15  juill.  1914,  du  30  dec.  1916  et  du  23  fev.  1917) 

Paris,  Lihrairle  de  la  Societe  du  recueil  Sirey,  1917.     99,  [1]  p. 

18^'"^. 

17-23457  HJ4716.B6 

449  Bougault,  Paul.     Manuel  pratique  des  nouveaux  impots  (loi 

du  31  juillet  1917)  Taxation  des  benefices  industriels, 
agricoles,  declarations  et  forfait,  traitements,  salaires, 
revenus  des  professions,  declaration  des  employeurs,  in- 
terets  des  creances,  etc.,  degrevements.  bareme  des 
sommes  a  payer.  En  annexe  l'impot  foncier  et  le  loi  du 
29  mars  1914,  contentieux  des  reclamations. 
Grenoble,  J.  Rey  [1917]     263  p.     25'^"'. 

18-7113  HJ3478     1917b 

450  Chronique  du  mouvement  legislatif. 

Revue  de  science  et  de  legislation  Jinancieres,  Jvly-Sepf.  1912, 

V.  10:  542-563.  HJi03.R7,v.lo 

Contexts: — I.  L'avant-projet  d'impot  sur  la  revenu  (Setiat). — 

II.  La  proposition  d'impot  sur  la  plus- value  sociale. 

61 


62  LIBRARY   OF    CONGRESS 

451  Cohen,  Edouard.     Une  CEuvre  utile  et   necessaire.     Apropos 

du  livre  de  M.  Just  Haristoy  sur  I'impot  sur  le  revenu. 
Revue  intern ationale  du   commerce,   de  Vindustrie   et  de  la 
hanque,  Mar.  31,  1910,  12.  annee:  189-196. 

HF15.R4,12.annee 

452  Combat,  F.  J,,  ed.     L'application  de  I'impdt  sur  le  revenu; 

memento  du  contribuable,  taxe  sur  les  non-mobilises;  textes 
officiels  avec  resume  historique,  commentaire,  baremes  des 
taxes,  modele  de  declaration.     2.  edition. 
Paris  [etc.]  Berger-Levrault,  1917.     96  p.     17""^.     {Legisla- 
tion de  guerre  ...     1916-1917.     [1 3]) 

17-24194  HJ4716.C6 

453  Les  imp6ts  cedulaires  et  I'impot  global  sur  les  revenus. 

Memento  du  contribuable,  resume  historique,  impots  a 
Tetranger,  textes  officiels  et  commentaires,  baremes  divers. 

Paris,    Nancy,   Berger-Levrault   [1918]     2  p.   I.,    [9]-300  p. 
18^^^™.     (Bihliotheque  des  sciences  economiques  .  .  .) 

HJ4716.C64 

L'impot  global  sur  les  revenus  .  .  .     Supplement. 

Paris  [etc.]  Berger-Levrault,  1918.     lip.     18^™'.     {Bihlio- 
theque des  sciences  economiques  .  .  .) 

19-13122-3  HJ4716.C4     Suppl. 

454  La  Commissioii  senatoriale  et  I'impot  sur  le  revenu. 

L'Economistefranfms,  May  4,  1912,  Ifi.  annee,  v.  1:  671-672. 
Detailed  analysis  of  the  proposal  of  M.  Aimond. 

HB3.E3,40.annee,v.  1 

455  Delahaye-Bougere,  Dominique  Julien.     La  contribution  ex- 

traordinaire sur  les  benefices  de  guerre. 
Paris,  G.  Roustan;  [etc.,  etc.]  1917-18.     3  v.     24^'^'^. 

18-21975  HJ4717.A6D4 

457  Delombre,  PauL     L'impot  sur  le  revenu. 

Revue  interiuitionale   du   commerce,   de  Vindustrie   et  de  la 
hanque,  Mar.  31,  1907,  9.  annee:  185-220. 

HFl  5. 114, 9. annee 

458  Domergue,  Jules.     L'impot  sur  le  revenu. 

Reforme  economique,  Nov.  14,  1913,  v.  22:  1285-1287. 

HB3.R3,v.22 

459  La  verite  sur  le  nouveau  prcjet  d'impot  sur  le  revenu. 

Reforme  economique.  May  17,  1912,  v.  21:  613-618. 

HB3.R3,v.21 

4G0  Faits  economiques,  statistiques  et  financiers.     L'impot  gen- 
oral  sur  le  revenu. 

Journal  des  economistes,  Jan.  15,  1916,  6e  ser.  '".  49:  117-121. 

HB3.J8,6e  ser.v.49 


LIST  OF  RECENT  REFERENCES   ON  THE   INCOME   TAX  63 

461  Falck,  Etienne,     L'impot  general  sur  le  revenu. 

Correspondant,  Mar.  10,  1916,  v.  262:  912-926. 

AP20.C8  V.262 

462  L'impot  general  sur  le  revenu:  declaration  et  taxation: 

les  elements  certains. 

Journal  des  economistes,  June,  1916,  6  sir.  t.  50:  403-414' 

HB3.J8,6.ser.t.50 

463  Fernald,  Charles  B.     French  income  taxes. 

American  har  association.    Journal,  Oct.   1917,  v.  3:  700- 
702. 

464  France.     Assemllee  nationale,  1871-    Senat     Rapport  fait  au 

nom  de  la  commission  chargee  d'examiner  le  projet  de 
loi  adopte  .  .  .  portant  .  .  .  etablissement  d'un  impot 
general  .  .  .  et  d'un  impot  .  .  .  sur  I'ensemble  du  revenu. 
Annexe  no.  438.     Nov.  27,  1913. 

{In    France.    Journal    officiel.     Senat.     Doc.    pari.     Sees.    extr. 

1913.  p.  27-76.)  J7.F2E     1913 

465 Rapport  .   .  .  portant  suppression  des 

contributions     directes     et     etablissement     d'un     impot 

general  sur  les  revenus  et  d'un  impot  complementaire 

sur  I'ensemble  du  revenu.     Annexe  no.  89.     Mar.  5,  1914. 

(In    France.    Journal    ofBciel.     Senat.     Doc.    pari.     Sess.    ord. 

1914.  p.  104-108.)  J7.F2E     1914 

466 Chamhre  des  deputes.     Commission  annueUe  du 

hwJgd.  Rapport  fait  au  nom  de  la  Commission  du  budget 
chargee  d'examiner  le  projet  de  loi  portant  etablissement 
d'un  impot  national  sur  le  revenu,  par  M.  Noulens, 
depute. 
{Paris,  Martinet,  imprimeur  de  la  CJiamire  des  deputes, 
1913]  19  p.  26^"^.  {CJiamhre  des  deputes.  10.  legist, 
sess.  de  1913,  no.  3020;  annexe  au  proces-vcrhal  ...  21 
juillet  1913) 

"Projet  de  loi":  p.  13-19. 
15-2338  HJ4716.A2     1913 

467 Rapport    fait    au    nom    de    la 

Commission  du  budget  chargee  d'examiner  le  projet  de 
-  loi  .  .  .  concernant:  1°.  L'etablissement  d'une  contribu- 
tion extraordinaire  sur  les  benefices  exceptionnels  ou 
supplementaires  realises  pendant  la  guerre. — 2°.  Cer- 
taines  mesures  fiscales  relatives  h,  la  legislation  des  pat- 
entes,  par  M.  Raoul  P^ret,  depute. 
[Paris,  Martinet,  imprimeur  de  la  diamhre  des  deputes, 
1916]  53  p.  26^"^.  {Chamhre  des  deputes.  11.  legisl. 
sess.  de  1916,  no.  2228;  annexe  au  proces-verhcd  ...  22 
juin  1916) 

17-30G27  HJ4717.A6A5     1916a 


64  LIBRARY   OF   CONGRESS 

468  France.     Assemhlee    nationale.    1871-     Ohambre   des   deputes. 

Commiss-ion  de  la  legislation  iiscale.     Avis  presente  au  nom 

de  la  Commission  de  la  legislation  fiscale,  sur  les  articles 

12,  19,  21  et  22  du  projet  de  loi  .  .  .  portant  fixation  du 

budget  general  des  depenses  et  des  recettes  de  rexercice 

1914,  relatifs  a  I'impot  sur  le  revenu,  par  M.  Andre  Renard, 

depute. 

[Paris,    Martinet,   imprimeur   de   la    CJiamhre   des   deputes, 

1914]     8  p.     ^(?^?™.     {Chamhre  des  d^jmtes.     11.  legisl, 

sess.  de  1914)  no.  326;  annexe  au  proces-verhal  ...     10 

juillet  1914) 

15-27805  HJ4716.A2     1914 

469 Avis    presente    au    nom    de    la 

Commission  de  la  legislation  fiscale  sur  le  projet  de  loi  .  .  . 
concernant:  1°.  L'etablissement  d'une  contribution  ex- 
traordinaire sur  les  benefices  exceptionnels  ou  supple- 
mentaires  realises  pendant  la  guerre. — 2°.  Certaines 
mesures  fiscales  relatives  a  la  legislation  des  patentes, 
par  M.  Edouard  Andrieu  (Tarn),  depute, 
{Paris,  Martinet,  imprimeur  de  la  CJiamhre  des  deputes,  1916] 
7  p.     26^'^™.      {CJiamhre  des  deputes.     11.  legisl.,  sess.  de 

1916,  no.  2250;  annexe  au  proces-verhal  ...     24  juin  1916) 
17-30629  HJ4717  A6A6     1916b 

470 Rapport  fait  au  nom  de  la  Com- 
mission de  la  legislation  fiscale,  chargee  d'examiner  le 
projet  de  loi,  adopte  par  le  Senat,  concernant  la  contribu- 
tion fonciere  des  proprietes  baties  et  non  baties,  et 
I'impot  sur  le  revenu  des  valeurs  mobilieres  franpaises  et 
etrangeres,  par  M.  Jacques  Louis  Dumesnil,  depute. 
[Pans,  Martinet,  imprimeur  de  la  CJiamhre  des  deputes, 
1914]  30  p.  26^"^.  {CJiamhre  des  dejmte^.  10.  legisl., 
sess.  de  1914,  no.  3774;  annexe  au  proces-verhal  ...  25" 
mars  1914) 

14-22769  HJ4346.A2     1914 

471 Rapport  fait  au  nom  de  la  Com- 
mission de  la  legislation  fiscale,  chargee  d'examiner  les 
projets  de  loi  portant  suppression  des  contributions 
personnelle-mobiliere,  des  portes  et  fenetres  et  des 
patentes,  et  tendant  tl  I'etablissement  d'un  impot  sur  les 
revenus,  par  M.  Jacques  Louis  Dumesnil,  depute. 
Paris,  Impr.  de  la  CJiamhre  des  deputes,  21artinet,  1917.  220, 
cil  p.     26"^.      {CJiamhre  des  deputes.     11.  legisl.,  sess.  de 

19 17,  no.  3044;  annexe  au  proces-verhal  .  .  .    22fevrier  1917) 
18-9182  HJ2659.A4     1917 


LIST   OF   RECENT  REFERENCES    ON    THE   INCOME   TAX  65 

472  France.     Commission    swpSrieure    sur   les    henefices    de   ■guerre. 

Recueil  de  decisions  de  la  Commission  superiem'e. 
Paris,  Imprimerie  nationale,  1917-  27-29'^'^. 

'- Decisions  de  la  Commission  superieure.     Table  par  ordre 

alphabetique  des  matieres.     Decisions  n°®  1  a- 

Paris,  Imprimerie  nationale,  1918-  23'^^. 

19-16584^5  HJ4717.A6A3 

473  Laws,     statutes,      etc.,      1913-  (Poincare)        Lest 

impots  nouveaux;  impot  sur  le  revenu,  contribution  sm* 
les  benefices  de  guerre,  taxes  nouvelles;  textes  sans  com- 
mentaires. 

Paris,  Lihrairie  Dalloz,  1917.     3  p.  I,  [9]-132  p.     17 i'''^. 

17-23820  HJ3476     1917 

474  — Projet  de  loi  portant  etablissement  d'un  impo 

national  sur  le  revenu  .  .  .  presente  par  M.  Charles 
Dumont,  ministre  des  finances. 
[Paris,  Martinet,  imprimeur  de  la  CTiamhre  des  deputes, 
1913]  11  p.  26^"''.  {CTiamhre  des  deputes.  10.  Legisl, 
sess.  de  1913,  no.  2769;  annexe  au  proces-verhal  .  .  .  27 
mai  1913) 

15-13653  HJ4716.A2     1913  a 

475 Proposition  de  loi  ayant  pour  objet  d'etablir 

une  taxe  speciale  et  unique  sur  les  benefices  nets  realises 
sur  les  fournitures  de  guerre  .  .  .  presentee  par  M.  Andre 
Renard,  depute. 
[Paris,  Martinet,  imprimeur  de  m  CTiambre  des  deputes,  1915] 
13  p.  27'^™-.  {Chamlre  des  deputes.  11.  legist.,  sess.  de 
1915,  no.  1335;  annexe  au  proces-verhal  ...  7  octohre  1915) 

17-13004  HJ4717.A6A5     1915 

476 Proposition  de  loi  ayant  pour  objet  d'etablir 

une  taxe  speciale  sur  les  benefices  industriels  et  commer- 
ciaux  extraordinaires  du  temps  de  guerre  .  .  .  presentee 
par  M.  Landry,  depute. 
[Paris,  Martinet,  imprimeur  de  la  Chamhre  des  deputes,  1915] 
5  p.  26^'^"*.  {Chamhre  des  deputes.  11.  legisl.,  sess.  de 
1915,  no.  1595;  annexe  au  proces-verhal  .  .  .  17  decembre 
1915) 

17-13010  ■  HJ4717.A6A5     1915  c 

477  Fredault,    Felix.     L'application    de    I'impot    sur    le    revenu. 
(Quelques  difficultes.) 
Journal  des  economistes,  Mar.  15,  1916,  v.  4^:  388-391. 

HB3.J8  V.49 
21232°— 21 5 


66  LIBRARY   OF   CONGRESS 

478  French  income  tax  and  excess  profits  taxes. 

TJ.  S.  Bureau  of  foreign  and  domestic  commerce.     Commerce 
reports,  June  2,  1917,  no.  128,  f.  833. 

HCl.R198,1917,no.l28 

479  Girault,  Arthur.     L'impdt  sur  le  revenu  et  la  declaration. 

Journal  des  economistes,  Apr.  1916,  6  sir.  t.  50:  53-62. 

HB3.J8,6  ser.t.50 

480  Granval,  Edouard.     Guide  pratique  de  I'assujetti  a  la  con- 

tribution extraordinaire  sur  les  benefices  de  guerre, 
comprenant  le  decret  du  22  decembre  1917,  et  les  com- 
mentaires  bases  sur  les  reponses  de  M.  le  ministre  des 
finances  aux  questions  qui  lui  ont  ete  posees  et  sur  les 
decisions  de  la  Commission  superieure.  [2,  ed.] 
Alger,  Intprimerie  modeme,  J.  HoTnar,  1918.  4^  P-  18'^^. 
19-810  HJ4708.A6G7     1918 

481  Guyot,  Yves.     Les  nouveaux  impots. 

Journal  des  economistes.  May,  1920,  6.  ser.  t.  66:  145-166. 

Le  rendement  de  I'impot  persounel  et  global  sur  le  reveuu:  p. 
147-157;  L'impot  sur  les  benefices  de  guerre  et  la  supertaxe:  p. 
159-162.  HB3.J8,6.S(:r.t.66 

482  Haristoy,  Just.     Chronique  du  mouvement  l^gislatif:  l'impot 

sur  le  revenu. 
Revue  de  science   et  de  legislation  financieres,   Apr.- May- 
June,  1914,  V.  12:  301-366.  HJl03.R7,v.l2 

483  L'impot  sur  le  revenu;  commentaire  de  la  loi  de  finances 

du  15  juillet  1914  et  du  reglement  d' administration  publi- 
que  du  15  Janvier  1916,  suivi  de  I'instruction  du  Ministere 
des  finances  du  5  avril  1916.    2.  ed.  rev.  et  augm. 

Paris,  M.  Giard  &  E.  Briere,  1916.     2  p.l,  176  p.     25'='^. 

"Annexes    [lois,    decrets,    reglement    et   instruction    concernant 
l'impot  sur  le  revenu]" :  p.132-173. 
16-13758  HJ4716.H3     1916 

484  Henry,  PauL     Essai  d'une  evaluation  des  revenus  en  France. 

Annales  des  sciences  politiques.  May  15,  1908,  v.  23:  369-383. 

H3.A6,v.23 

485  Houpin,  Charles  and  Edouard  Maguero.     La  contribution 

sur  les  benefices  de  guerre;  commentaire  theorique  et 
pratique  de  la  loi  du  l®""  juillet  1916.     3.  6d.,  rev.  et  con- 
siderablement  augm. 
Paris,  Lihrairie  de  la  Societe  du  recueil  Sirey,  1917.     4  V-  ^m 
275,  dm  p.     21  ^^"'. 

17-23459  HJ4717.A6H« 


LIST   OF   RECENT  EEFERENCES   ON   THE   INCOME   TAX  67 

486  Impot  sur  le  revenu. 

Journal  des  economist es,  Feb.  1916.  6.  ser.  t.  49:  277-286. 

HE3.J8,6.ser.t.49 

487  L'impot  sur  le  revenu  et  les  budgets  communaux. 

Rejorme  economique,  Apr.  19,  1912,  21.  annee:  4^1-492. 

HB3.R3,21.annee 

488  Jay,  Paul.     Impdts  nouveaux.     Impots  modifies  ou  supprimes. 

Paris,  L'auteur,  1917.     192,  [7]  p.     22''^. 
"Bi})liographe"  p.  [197] 
18-7402  HJ3478     1917j 

489  Lagaiilarde,  Jean  M.  F.     L'impot  sur  les  benefices  de  guerre 

extraordinaires. 
Toulouse,  E.  B.  SouUron,  1916.     2  p.  I.  [vii]-xvi,  98  p.     21  <="'. 

20-322  HJ4717.A6L3 

490  Lecouturier,  Emile.    La  taxation  des  benefices  de  guerre. 

Paris,  Edition  du  journal  V Information  [1916]     3  p.  I.,  86  p. 

17-23458  HJ4717.A6L4 

491  L'impot  sur  le  revenu,     4.  ed. 

Paris,  Marchal  et  Godde,  1916.     xvii,  295  p.     17^'^^. 

"Addendum:  Instruction  impot  g^u^ral  .  .  .  sur  le  revenu":  24  p. 
inserted  between  p.  292  and  [293] 
18-18672  HJ4716.L4     1916 

492  La  transformation  de  l'impot  sur  le  revenu.     (4.  6d.) 

Paris,  Edition  du  journal  V Information  [1917]     4  P-  ?•>  [H]- 

88  p.     21 «"». 

17-23460  •  HJ4716.L4 

493  Lecouturier,   Henry.     Benefices  de  guerre.     Decisions  de  la 

Commission  sup^rieure  de  taxation  des  benefices  de  guerre, 
classeesetcomment^es.     Supplement  a  "Comptes  intimes" 
&  Repertoire  permanent  de  legislation  &  jurisprudence. 
Pajis,  Veuve  Ilugonis  [1917]     [70]  p.     28"''. 

CA  18-509  Unrev'd.  HJ4717.A6L5 

494  Levy,  Raphael- Georges.     Le  budget  et  les  impots  nouveaux. 

Revue  des  deux  mondes,  July,  1916,  6.  per.  t.  34:  171-187. 

AP20.R3,6.per.t.  34 

495  L'imp6t  sur  le  revenu. 

Revue  des  deux  mondes.  Mar.  15,  1916,  6.  per  t.  32:  346-365. 

AP20.R3,6.per.t.32 

496  Lugay,  Comte  de.     L'impot  general  sur  le  revenu  dans  le  passe 

et  le  present. 
Reforme  sociale,  Sept.  16,  1898,  v.  36:  389-409.     H3.R3,v.36 


68  LIBRARY   OF   CONGRESS 

497  Manchez,  Georges.     L'impot  general  sur  le  revenu. 

Revue   'politique   et   parlementaire,    Feb -Mar.    1899,    v.    19: 
288-316, 475-519.  H3.R4,v.19 

498  Mayer-Bleneau,  G.     Le  bilan  fiscal. 

Paris,  Delagrave,  1920.     134  V-  ^^^l.  tables.     18^"^-     (Puhli- 
cations  de  la  Societe  iiduciaire  de  Paris) 

20-9901  HJ4717.A7M3 

499  Mercier,  Auguste,  and  Joseph  Ballot.     Les  impots  cedulaires 

et  l'impot  general  sur  le  revenu;  manuel  du  contribuable; 
commentaire  des  lois  du  15  juillet  1914  et  du  31  juillet 
1917,  avec  tableaux,  baremes  et  modeles  de  caleul.  2.  ed., 
rev.  et  completee',  avec  bon  donnant  droit  a  I'appendice. 
Paris,  Administration  du  Journal  des  notaires  et  des  avocats 
et  du  Recueil  general  des  lois  et  decrets,  1918.     3  p.  I.,  [o]-215 

p.      ^^cm  HJ3478    1918in 

. Appendice  h.  la  2.  ed. 

Paris,  Administration  du  Journal  notaires  et  des  avocats  et  du 
Recueil  general  des  lois  et  decrets,  1918.     38  p.,  1  I.     25'^^. 

18-20861-2  HJ3478     1818m     App 

500  [Nancy.     Chambre  de  commerce]      Nouvelles  contributions 

directes.     Impots  sur  les  revenus ;  textes  complets  et  mis  a 

jour  avec  exemples  a  I'appui  des  lois  des  15  juillet  1914: 

Impot  general,  31  juillet  1917:  Impots  cedulaires. 

Nancy,  Impr.  Lorraine,  Rigot  &  c'^  [1917]     38,  [2]  p.     21""^. 

18-7915  HJ4716.A2     1917 

501  The  new  French  taxation. 

Economist,  London,  Jan.  27,  1917,  v.  84:  132-134- 

HGll.E2v.84 

502  Les  nouveaux  impots. 

Journal  des  economistes,  July,  1920,  6.  ser.  t.  67:  72-77. 

L'impot  global  sur  le  revenu:  p.  72-74.  HB3.J8,6.3er.t.67 

503  Oziol,   Georges.     La  taxation  des  revenus  mixtes  dans  I'in- 

dustric  &  le  commerce. 
Besanfon,   Typ.  J.  Dodivers,  1914-     2  p.  I.,  [iii]-iv,  214  V- 
fold.  tab.     25"'^. 

"Bibliographie":  p.  [iii]-iv. 
15-27975  HJ4716.08 

604  Parisot,  Leon.  Manuel  pratique  et  commentaire  de  la  loi  du 
l*""  juillet  1916  sur  les  benefices  de  guerre,  suivi  des 
textes  de  la  loi,  des  decrets  et  circulaires  de  la  Direction 
generale   des    contributions   directes    avec    reponses    de 


LIST   OF   RECENT   REFERENCES   ON   THE   INCOME   TAX  69 

M.  le  ministre  des  finances  aux  questions  qui  lui  ont  ete 
posees  au  sujet  de  certains  points  d'application  de  la  loi 
et  les  principales  decisions  de  la  commission  superieure. 
Nouv.  ed.,  entierement  refondue  et  considerablement 
aiigm. 
Paris,  A.  Michel,  1917.     3  p.  l,  [3]-360  p.     18\"^. 

18-21972  HJ4717.A6P3     1917 

505  Parisot,  Leon.     Modifications  apportees  a  la  loi  sur  les  bene- 

fices de  guerre  par  la  loi  du  1®""  Janvier,  1918. 
[Paris,  1918]     61  p.     17  i'^. 

18-21105  HJ4717.A6P34 

506  Raviart,  Emile.     L'impot  cedulaire. 

Paris,  Rousseau  <£'  c'^  1918-    25"'^. 

18-21256  HJ3478     1918r 

507  L'impot  general  sur  le  revenu;  guide  du  contribuable, 

par  Emile  Raviart  .  .  .  ouvrage  contenant  le  texte  et  le 
commentaire  de  la  loi  du  15  juillet  1914  (modifiee  par  les 
lois  de  30  decembre  1916,  23  f6vrier  et  31  mars  1917)  et 
du  decret  du  17  Janvier  1917  qui  ont  institue  la  declara- 
tion obligatoire.  2.  ed.  entierement  refondue  contenant 
la  note  ministerielle  du  21  avril  1917  relative  au  revenu 
normal  evalue  forfaitairement. 

Paris,  Rousseau  db  c'',  1917.     2  p.  I.,  96  p.     20'^. 

HJ4716.Il3i 

Supplement   a    la    2®   edition  de  l'impot   general    (ou 

complementaire)  sur  le  revenu. 
Paris,  Rousseau  et  c'',  1918.     16,  [1]  p.     20'="'. 

18-8131-2  HJ4716.R3     Suppl. 

508  Royer,  Copper.     Commentaire  theorique  et  pratique  de  la  los 

du  l''"  juillet  1916  sur  les  benefices  de  periode  de  guerre. 
Paris,  En  vente,  Lihrairie  DaUoz,  cliez  Vauteur,  1916.     1  p.  I., 
iv,  190  p.     22^'='^. 

18-7914  HJ4717.A6I16 

509  Sauvage,  Francis.     Les  impots  sur  les  revenus  et  les  moyens 

de    controle    du    fisc;    etude    theoriciue   et  pratique  sur 
l'impot  general  et  les  nouveaux  impots  avec  declaration 
obligatoire  (lois  de  1914,  1916  et  1917). 
Paris,  L.  Tenin,  1918.     2  p.l,  331  p.     22'"^. 

18-20252  HJ4716.S3 

510  Worms,  Emile.     De  l'impot  sur  le  revenu. 

Revue  politique  et  parlemeniaire,  1895,  v.  8:  30-51. 

H3.Il4,v.3 


GERMANY 

511  Additional  German  [income]  taxes. 

Review  of  the  foreign  press:   Th.e  economic  review,  Jan.  21  j 
1920,  V.  1:  272. 

512  Bavaria.     Laws,    statutes,    etc.     Einkommensteuergesetz    vom 

14,    August    1910.     Textausg.    mit   Anmerkungen,    Ein- 
leitung    und    alphabetischem    Sacliregister    sowie    Ein- 
fiihrungsgesetz.     Bearb.  von  Hans  Kossler. 
Anshacli,  C.  Brilgel  cfc  sohn,  1911.     xiv,   225,  20  p.     15^^. 
(JBayerisclie    Gesetze.     Textausg.    mit    Anmerlcungen    und 

Register) 
12-11729 

513  Bonisch.     Sind  die  Einkommen-  und  Erganzungssteuern  rich- 

tig  verteilt  ? 
Jahrhuclier  filr  NationalokonomAe  und  Statistilc,  Mar.  1907, 
S.Folge,  v.  33:  390-392.  HB5.J3,3.rolge,v.33 

514  Buck,  L.     Die  Ermittlung  des  steuerpflichtigen  Einkommens 

und  Vermogens,  zum  Handgebrauch  fiir  Publikum  und 
Behorden. 
Berlin,  C.  Heymann,  1914.     x  p.,  1 1.,  323  p.  inch  tables.  23'='^. 
15-6644  HJ4723.B8 

515  Dembowski,   Wilhelm.     Die  Entwicklung  der  Einkommen- 

steuerzuschliige   in    den    preussischen    Stadtkreisen   seit 
Kriegsbeginn. 
JahrhilcJier  filr  NationalokonomAe  und  Statistic,  Dec.  1919, 
V.  113:  541-547.  HB5.J3,v.ll3 

516  Dietzel,  Heinrich.     Reichsnachlasssteuer  oder  Reichsvermo- 

genssteuer  ? 
Berlin,    L.    Simion   nf,    1909.     60   p.     24'^'^.     (VolJcswirt- 
schaftliche  Zeitfragen,    Vortrdge  unxi  AbTiandlungen  Tirsg, 
von  der  V olkswirtscJiaftlichen  GesellscTiaft  in  Berlin,     hft. 
241142)  HJ5813.G3D6 

10-15215 

517  Erler,  Frdr.  and  F.  Koppe.     Das  Reicbseinkommensteuerge- 

setz  vom  29.  III.  1920. 
Berlin,  Industrie  Verlag  Spaeth  und  Linde,  1920.     320  p. 


LIST   OF   EECEXT   REFERENCES   ON   THE   UsTCOME   TAX  71 

518  Eynern,  R.     Zur  Frage  der  Reichsemkommensteuer. 

Berlin,  StaatspolitiscJier  Verlag,  1919.     22  p. 

519  Germany.     Capital  profits  tax. 

U.  S.  Bureau  of  foreign  and  domestic  commerce.     Commerce 
reports,  June  3,  1920,  p.  1304.  HCl.lil98,1920 

520  Germany.    Laws,  statutes,  etc.,  18SS-     {WiUiam  II).    Entwmf 

eines  Kriegsgewinnsteuergesetzes  nebst  Begriindung,  wie 
er  vom  Bimdesrate  beschlossen  worden  ist. 
[Berlin,  1916]  1  p.  I.,  82  p.     32^^^^. 

18-1968  HJ4720.A6     1916 

521  Germany's  income  tax:  Suggested  modifications  criticised. 

Review  of  the  foreign  press:   The  economic  review,  Aug.  27, 
1920.     V.  2:  369. 

522  Homburger,  Max.     Das  neue  Einkommensteuergesetz. 

Berlin,  Hermann  Sach,  1920.     43  p. 

523  L'impot  sur  le  revenu  en  Prusse,  de  1892  a  1911. 

France.     Ministere    des   finances.     Bulletin    de    statistique 

et  de  legislation  comparee,  June,  1912,  v.  71 :  762-763. 

HJ103.B7,v.71 

523a  Kuczynski,  Robert  Rene.     Ein  Reichsfinanzprogramm  fiir 
1920. 
TiiUngen,     Mohr,    1920.     vii,    66    p.     23^"^.     (Recht    und 
Staat  in  Geschichte  und  Gegenwart  ...     17) 

Die  Grosse  des  deutschen  Volkseinkommens:  p.  42-53. 
21-1528  HJ1119.K9 

524  Lippesches  Gesetz  iiber  die  staatliche  Einkommensteuer.     Vom 

12.     Juni  1912. 
Finanz-ArcMv;  Zeitschriftfur  das  gesamte  Fin^nzwesen,  1914, 
V.  31:  p.  419-447.  HJi05.r4,v.3i 

525  Mayr,  Georg  von.    Reichseinkommensteuer  und  Verwandtes. 

Internationale    Wochenschrift  fiir    Wissenschaft,    Kunst  und 
Technih,  Feb.  15,  22,  1908,  v.  2:  215-224;  245-252. 

AP30.I7,v.2 

526  Moll,  Bruno.     Zur  Geschichte  der  Vermogeiissteuern. 

Leipzig,  Buncker  cfc  Humblot,  1911.     2  p.  I.,  133  p.     26^"^. 
"Literatur":  p.  [9]-ll,  [53J-57. 
12-523  -  HJ2675.M7 

527  Moll,  Walter.     Entstehung  und  Ziele  der  Einkommensbesteue- 

rung,  eine  rechtsgeschichtliche  und  rechtsvergleichende 
Untersuchung. 
Berlin,  C.  Heymann,  1911.     viii,  185' p.     23^^"^. 
"Schriftenverzeichnis":  p.  [vii]-viii. 
12-12515  HJ4719.M7 


72  LIBEAEY   OF   CONGRESS 

528  Noest.     Die  neuen  Reichsteuern. 

Berlin,  Industrieverlag  Spaeth  &  Linde,  [1919f] 

Pt.  I.  The  war  tax  on  excess  income  and  excess  profits. 

529  Prussia — Distribution  of  taxable  incomes  and  income  taxes. 

Economic  world,  Mar.  23,  1918,  n.  s.  v.  15:  1^-15. 

HG8011.M:3,n.s.v.l5 

530  Schneider,  D.     Verbindung  von  Einkommensteuer  und  Ver- 

mogenssteuer  mit  Beriicksichtigung  der  Steuerreformfrage 
in  Wiirttemberg. 
Finanz-ArcMv,  1912,  v.  29:  70-111.  HJl05.F4,v.29 

531  Stevens,  W.  S.     Frankfort-on-the-Main:  a  study  in  Prussian 

communal  finance. 
Quarterly  journal  of  economics,  Nov.  1912,  v.  27:  157-173. 

HBl.Q3,v.27 

532  Wilmowski,  B.  von.     Das  preussische  Einkommensteuergesetz 

vom  24.  Juni  1891  in  der  Fassung  der  Abanderungsgesetze 
vom    19.  Juni    1906,    vom    18.   Juni    1907    und  vom  26. 
Mai  1909.     3.  Aufl. 
Breslau,  J.    V.  Kern  {M.   Miiller)  1915.     xxxii,  375,  [1]  p, 
incl.  tables.     22\'^'^. 
20-17939 

533  Zimmermann,  Emil.     Das  Reichseinkommensteuergesetz  vom 

29  III.  1920  erlautert. 
Stuttgart,  J.  Hess,  1920.    55  p.     {Sammlung  deutscher  Steuer- 
gesetze,  no.  13) 


GREAT  BRITAIN 

534  Allen,  J.  E.     Income  tax  problems. 

FortnigJitly  review,  May,  1920,  v.  113:  71^.0-71^9. 

AP4.F7,v.ll3 

535  Reformed  income  tax. 

FoHnigMy  review,  Feb.  1915,  v.  103:  341-347. 

AP4.F7,v.l03 

536  Bayne,  J.  Sloane.     Under  cloak  of  the  income-tax  act. 

Financial  review  of  reviews,  Apr.  1913,  v.  8:  17-24- 

HGll.F7,v.8 

537  Bowley,  A.  D.     British  super-tax  and  the  distribution  of  income. 

Quarterly  journal  of  economics,  Feb.  1914,  'V.  28:  255-268. 

HBl.Q3,v.28 

538  Burns,  John.     Incomes  and  profits  under  the  budget. 

Financial  review  of  reviews,  June,  1920,  v.  15:  201-215. 

HGll.F7,v.l5 

539  Investors  and  income  tax. 

Financial  review  of  reviews,  Mar.  1920,  v.  15:  4-^-55. 

HGll.F7,v.l5 

540  Burrows,  Roland.     The  law  of  income  tax  relating  to  business 

profits.     2d  impression,  rev. 
London,  Sweet   <&    Maxwell,  limited  [etc.]  1915.     xviii,  129, 
129A-129G,  [131]-1S9,  [1]  p.     22^'"^. 

15-2008  HJ4708.A6B8 

541  The  new  income  tax  in  relation  to  the  war  &  business. 

London,  Newberry  and  Piclcering,  1915.     32  p.     21^'^^. 

15-24470  HJ4707.B7 

542  Cadell,  H.  M.     Income-tax  collection  from  operatives. 

Economist  {London)  May  6,  1916,  v.  82:  824-825. 

HGll.E2,v.82 

543  Carter,  G.  R.  and  H.  W.  Houghton,     Income  tax  on  wages 

by  quarterly  assessment. 
Economic  journal,  Mar.  1918,  v.  28:  30-42.         HBl.E3,v.28 

544  Chappell,  F.  C.     Lessons  from  the  English  budget. 

Protectionist,  July,  1914,  v.  26:  153-154.         HF1760.P8  v.26 

73 


74  LIBRARY   OF   CONGRESS 

545  Clark,  E.  C.     Income-tax  and  national  service. 

Nineteenth  century  and  after,  July,  1915,  v.  78:  83-85. 

AP4.N7,v.78 

546  Comstock,  Alzada.     British  income  tax  reform. 

American  economic  review,  Sept.  1920,  v.  10:  488-506. 

HBl.E26,v.lO 

547  Proposals  for  the  taxation  of  wealth  in  Great  Britain. 

Journal  of 'political  economy,  May,  1920,  v.  28:  399-406. 

HBl.J7,v.28 

548  Cowcher,  W.  B.     Local  control  and  the  income  tax. 

Economic  journal,  June,  1911,  v.  21:  285-291.     HBl.E3,v.21 

548a  Delimal,  J.     L'income  tax.     Son  f onctionnement — Les  raisons 
de  son  succes. 
Revue  politique  et  parlementaire,  Nov.  10, 191 3,  v.  78:  245-257 . 

H3.R4,v.78 

549  Dowell,  Stephen.     The  acts  relating  to  the  income  tax      8th 

ed.,  embodying  the  Income  tax  act,  1918,  &c.,  with  com- 
plete notes,  references,   and  decisions,  by  John  Edwin 
Piper. 
London,  Butterworth  cfc  co.,  1919.     c  p.,  1  I.,  744,  113,  [1]  p. 
21^'^'^. 

20-4911  HJ4707.D6     1919 

550  Edgeworth,  F.  Y.     British  incomes  and  property. 

Economic  journal,  Sept.  1916,  v.  26:  328-336.       HBl.E3,v.26 

550a  Mathematical   formulae   and   the   Royal   commission 

on  the  income  tax. 
Economic  journal,  Sept.  1920,  v.  SO:  398-408.      HBi.E3,v.30 

550b  Emery,  George  F.     Income  tax  acts  as  they  affect  the  public. 
London,  E.  V^ilson  [etc.]  1920.     xvi,  268  p.     25""^. 

21-2303  HJ4707.E5 

551  Fabian  research  department.     A  revolution  in  the  income 

tax:  a  study  prepared  in  the  Fabian  research  department. 
Westminster,  The  Fabian  society,  [1916]     51  p.     21\^'^. 

"This  study  [was]  published  in  July  1916  in  the  volume  entitled 

'How  to  pay  for  the  war.' "  HJ1023.F3 

16-2013G  Rev.  HJ4707.F3 

552  Farmers  and  the  income  tax. 

Ireland.     Dept.    of   agriculture    and    instruction.     Journal, 
1920,  V.  20,  no.  2:  234-237.  S2l9.A3,v.20 


LIST   OF   EECENT   REFERENCES   O'S   THE   INCOME   TAX  75 

553  Fry,  Wilfred  T.     Income  tax. 

London,  Fry  &   Morrison  [IQlff]     S  p,  I.,  79  p.  incl.  tables. 
21 V"^. 

20-9695  HJ4707.F92 

554  Gt.    Brit.     Inland  revenue  dept.     Excess   profits   duty.     State- 

ment respecting  i.  Proposals  as  to  valuation  of  stocks; 
II.    Allowances    for    wear    and    tear,    depreciation    and 
obsolescence  of  assets. 
London  [Printed  by  Darling  and  son,  limited]  1917.     7  p. 
SSh.^"^.      {{Parliament.     Papers  by  command]     Cd.  8623) 

17-24654  HJ4708.A6A5     1917 

555 Income  tax.     Statement  respecting  allowances 

for  wear  and  tear  and  obsolescence  of  plant  and  machinery. 
London,   H.    M.  Stationery  off'.   [Darling  and  son,  limited, 
printers]  1918.     6  p.     SS^*^^.      {[Parliament.     Papers  by 
command]     Cd.  9022) 

18-13040  HJ4708.A6A5     1918 

556 Lav:s,  statutes,  etc.     Finance  act,  1920. 

[London,  Eyre  &  Spottiswoode,  1920.]     52  p. 
Part  II.  Income  tax  [for  1920-21]:  p.  7-22. 

557 Laws,  statutes,  etc.,  1910-         {George  V)     Excess  profits 

duty  at  a  glance;  being  a  complete  chart  of  Part  in.  of 
the  Finance  (no.  2)  act,  1915.     Comp.  by  W.  H.  Behrens. 
London,  Odhams  limited  [1916  ^     sheet.     58^  x  5 8 \'^'^  fold, 
to  29\  X  lo'"^. 

16-6493  HJ4708.A6A5     1915 

558 Parliament.  House  of  commons.  Finance  bill.  De- 
bate .  .  .  May  11,  12,  July  5-7,  12-14,  16,  26-28,  1920. 
{In  Parliamentary  debates,  v.  129,  no.  59,  col.  293-406,  no.  60, 
col.  489-558;  v.  131,  no.  91-93,  col.  1063-1128,  1237-1239,  1271- 
1388,  1497-1631;  no.  96,  col.  2009-2134;  no.  97:  2195-2358,  no. 
98:  2436-2576,  no.  100:  2793-2884;  vol.  132,  no.  106:  1025-1174; 
no.  107:  1241-1363;  no.  108:  1469-1533.)  J301.H62 

559  Royal  commission  on  the  iticome  tax.     Report. 

London,  H.  M.  Stationery  off.,  1920.     186  p.     {Parliament. 
Papers  by  commxind.     Cmd.  615) 

560 First-seventh  instalment  of  the  minutes  of  evi- 
dence with  appendices,  and  Index. 
London,  H.  M.  Stationary  off.,  1919-1920.    8  v.    {Parliament. 
Papers  by  command.     Cmd.  288,  1-8.)      HJ4707.A2    1919 

561  '■ Minutes  of  evidence  [appendices  and  index] 

London,  H.  M.  Stationery  off.,  1920.     3  v. 


76  LIBRARY   OF   COXGRESS 

562  Gully,  Harry  James.     Income  tax  up  to  date,  including  an  ex- 

planation of  the  excess  profits  duty,  rules  and  regulations 
for  the  current  income  tax  year  (1916-17)  with  a  table 
showing  what  you  must  pay.  Rer.  and  enl.  [Special 
"Daily  mail  ed.  60th  thousand] 
London/'  TUDaily  -mmV  [1917  ?]  20 p.  incl.  tahlcs.  Slh'"^. 
17-18600  HJ4707.G8 

563  Haig,  R.  M.     British  experience  with  excess  profits  taxation. 

American  economic  review,  v.  10,  Mar.  1920,  suppl.:  1-14- 

HBl.E26,v.lO 

5(53a  and    George    E.  Holmes.      The  taxation  of   excess 

profits  in  Great  Britain;  a  study  of  the  British  excess 
profits  duty  in  relation  to  the  problem  of  excess  profits 
taxation  in  the  United  States.  A  report  prepared  for 
the  Committee  on  war  finance  of  the  American  economic 
association. 
New  Haven,  Conn.,  American  economic  association  \1920] 
244  P-  {American  economic  review,  Dec.  1920,  v.  10, 
no.  4,  supplement.)  HBi.E26,v.l0 

Ca  21-48  HJ4708.A6H3 

564  Harrison,  Edward  Richard.     A  digest  and  index  of  the  official 

Reports  of  tax  cases  (income  tax,  inhabited  house  duty, 
and  corporation  duty),  being  a  judicial  dictionary  of  tax 
law.     2d  ed.,  rev.  and  considerably  enl. 
London  [etc.]  Butterworth  cfc  co.,  1914-     3  p.  I.,  [v]-xxmii,  501, 
[1]  p.     22^"^. 
15-4923 

565  Harzendorf ,  Friedrich  W.     Die  Einkommensteuer  in  England. 

Leipzig,  Druclc  von  J.  B.  EirscJifeld  (A.  Pries)  1914-     vi,  202 
p.,  1  I.     23^"^. 

"  Separatabdruck  von  Erganzungsheft  48  zur  Zeitschrift  fiir  die 

gesamnite  Staatswissenschaft." 
"Qutlkn:"  p.  197-202. 
16-7832  HJ4707.H3 

566  Hobson,  John  A.     Reconstruction  of  the  income  tax. 

Nineteenth  century  and  after,  Mar.  1914,  v.  75:  644-^-^6. 

AP4.N7,v.75 

567  Taxation  in  the  new  state. 

London,  Mdhuen  dj  co.  ltd.  [1919]     xii,  254  f-,  ^  1-     19V'. 
20-114  HJ2619.H6 

568  Hopgood,  H.  B.     Death  duties  and  income-tax. 

NinUeenth  century  ami  after,  Jan.  1916,  v.  79:  220-224. 

AP4.N7,v.79 


LIST   OF   RECEXT  REFERENCES   OX   THE   INCOME   TAX  77 

569  How  the  British  government  levies  the  income  tax  upon  the 

farmer. 
Economic  world,  Jan.  27,  1918,  n.  s.  v.  15:  126-127. 

HG8011.M3,n.s.v.l5 

570  The  mcome  tax. 

New  statesman,  Oct.  9,  1915,  v.  6:5-6.  AP4.N64  v.6 

571  The  income  tax. 

New  statesman,  Apr.  1,  1916,  v.  6:  609-611.       AP4.N64  v.6 

572  Income  tax  deductions  from  interest. 

Accountant's  magazine,  Dec.  1915,  v.  19:  574-578. 

572a  Inhulsen,  C.  H.  P.     Die  Frage  weiterer  Abstufung  der  en- 

glischen  Einkommensteuer  und  Unterscheidung  zwischen 

dem  erarbeitete  und  dem  nichterarbeiteten  Einkommen. 

Finanz-ArcMv,   v.   24,  p.   195-201.     Stuttgart  und  Berlin, 

1907.  HJ105.F4,v.24 

573  Investigation  of  the  British  income  and  excess  profits  taxes  by 

a  Royal  commission. 
National  tax  association.     Bulletin,  June,  1919,  v.  4'  235-237. 

HJ2240.N313,v.4 

574  Jarvis,  Thomas  C.     Income  tax;  a  concise  exposition  of  the 

law  and  practice  thereof:  with  instructions  as  to  filling 
up  and  returning  the  necessary  forms,  to  which  is  pre- 
fixed a  short  thesis  on  direct  and  indirect  taxation,  with 
forms. 
London,  E.  Wilson,  1912.     xxxii,  225  p.     25¥'^.- 

13-12385 

575  Jeze,  Gaston.     La  loi  anglaise  sur  le  recouvrement  provisoire 

des  impots.     Provisional  collection  of  taxes  act,  1913. 
Revue  de  science  et  de  legislation  financier  es,  Apr. -June.  1913, 
V.  11:  217-240.  HJ103.E,4,v.ll 

m 

576  Kennan,  Kossuth  K.     Supertax  and  collection  at  source  in 

English  income  tax  law. 
National  tax  association.     Bulletin,  Apr.  1916.  v.  1:  74-75. 

HJ2240.N313,v.l 

576a  Knoop,  D.     Royal  commission  on  the  income  tax. 

Economic  journal,  June,  1920,  v.  30:  260-271.     HBi.E3,v.30 

577  Langdon,  Adolph  M.     The  excess  profits  duty  and  the  excess 

mineral  rights  duty  (the  Finance  (no.  2)  act,  1915;  part 
III.,  the  Finance  act,  1916,  part  in.,  and  the  Finance  act, 
1917,  part  iii.).     3d  ed. 
London,  Stevens  &  Haynes,  1918.     viii,  128  p.     21"^. 

18-7804  HJ4707.L3     1918 


78  LIBRARY   OF   CONGRESS 

57S  Lawrence,  Sir  Alexander  W.     The  income  tax  in  England. 

Outlook,  May  17,  1913,  v.  104:  99-100.  AP2.O8,v.l04 

579  Leeming,  F.  B.     Income-tax;  how  to  make  the  return  and  pre- 

pare accounts  in  support,  how  to  recover  excess  paid,  or 
obtain  reduction,  with  appendix  of  settled  cases. 
London,  E.  Wilson,  1912.     xii,  US  p.     19^'"^. 

12-24695  HJ4707.L4     1912 

580  McLintock,  Williani.     Income  tax  [Preparation  of  returns]. 

Accountant's   magazine,    Nov. -Dec.    1915,   v.   19:   493-511; 
551-571. 

581  Montgomery,  Robert  M.  and  Williani  Allen.     Excess  profits 

duty  and  excess  mineral  rights  duty  under  Finance  (no.  2) 
act,  1915. 
{London]  Butterworth  &  co.,  1916.     x,  74,  9,  [1]  p.     22^"^. 

16-19660  HJ4708.A6M7 

582  Peloubet,M.E.     Operationof  theBritishexcessprofitsdutylaw. 

Journal  of  accountancy,  Jan.  1919,  v.  27:  17-22. 

Hr5601.J7,v  27 

582a  Pigou,  A.  C.     Co-operative  societies  and  the  income  tax. 

Economic  journal,  June,  1920,  v.  30:  156-162.     hbi.E3,v.30 

583  Plea  for  higher  income-tax. 

Contemporary  review,  Jan.  1918,  v.  113:  35-39. 

AP4.C7,v.ll3 

584 Report  of  the  Royal  commission  on  the  British  income 

tax. 
Quarterly  journal  of  economics,  Aug.  1920,  v.  34:  607-625. 

HBl.Q3,v.34 

585  Plehn,  Carl  C.     Recent  investigation  of  the  operation  of  the 

income  tax  in  Great  Britain. 
Economic  world.  May  8,  1920,  n.  s.  v.  19:  665-666. 

HG8011.M3,ii.s.v.l9 

586  Pratt,    John  Tidd.     Pratt   and   Redman's   Income   tax  law; 

hcing  an  analysis  of  the  Income  tax  acts,  with  decisions, 
illustrations  and  explanatory  notes,  and  a  chapter  on 
excess  profits  duty.  9th  ed.,  by  Joseph  Ilaworth  Redman. 
London,  Butterworth  &  co.,  1916.  xlviii,  114,  114^-114^, 
115-418,  50  p.  20^'"^. 
16-15631 

587  Redemption  (.f  tithe  rent  charge:  the  tithe  act,  1918— income 

tax  liability  of  landowner  and  tithe  owner. 
Gt.  Brit.  Ministry  of  agriculture.     Journal,  July,  1920,  v. 
27:  386-388.  S3.27,v.G7 


LIST   OF   KECENT  REFERENCES   ON   THE  INCOME   TAX  79 

588  Robertson,   Thomas.     British  income  tax  as  it  affects  the 

business  man. 
National  tax  association.     Bulletin,  Oct.  1916,  v.  2:  7-11. 

HJ2240.N313,v.2 

589  Sanders,  William.     The  law  and  practice  of  excess  profits 

duty.     2d  ed. 
London,  Gee  &  co.  ltd.,  1918.    xi,  [1],  276  j).     18^"^. 

18-11389  HJ4708.A6S3     1918 

590  The  practice  of  income  tax  rehef. 

Financial  review  of  reviews,  June,  1915,  v.  10:  185-192. 

HGll.F7,v.lO 

591  Scott,  William  Robert.     Economic  problems  of  peace  after 

war.     (Second  series.)     The  W,  Stanley  Jevons  lectures 
at  University  college,  London,  in  1918. 
Carnhridge  [Eng.]   The   University  press,  1918.     xii,  139  p. 

22^cm^ 

See  Index  Taxes:  Income  tax:  p.  139. 
18-17337  HC56.S45 

592  Snelling,    Walter   Edward.     Coal    mines    excess    payments, 

guarantee  payments  and  levies  for  closed  mines  (incor- 
porating statements  of  the  relevant  Excess  profits  duty 
law). 
London,  New  York  [etc.]  Sir  7.  Pitman  <&  sons,  ltd.  [1918] 

via,  176  p.     22\<^^. 

18-17984  HJ4708.A6S5 

593  Excess  profits  (including  excess  mineral  rights)  duty 

and  levies  under  the  munitions  of  war  acts,  incorporating 
the  provisions  of  the  income  tax  acts  made  applicable 
by  statute  and  by  regulation,  also  the  regulations  of  the 
commissioners  of  inland  revenue  and  of  the  minister  of 
munitions.     4th  ed.,  rev.  and  enl. 

London,  New  York,  [etc.]  Sir  L  Pitman  &  sons,  ltd.  [1918] 
xix,  422  p.     22<^^. 

19-2916  HJ4708.A6S6     1918 

594  Income  tax  and  super  tax  law  and  cases;  with  an  anal- 
ysis of  the  schedules,  guide  to  income  tax  law,  and  notes 
on  land  tax;  a  practical  exposition  of  the  law  for  the  use 
of  income  tax  officials,  sohcitors,  accountants,  and  busi- 
ness men  generally.     3d  ed.,  rev.  and  enl. 

London,  New  Yorlc  [etc.]  Sir  I.  Pitman  and  sons,  ltd.  [1918] 

xxviii,4UP-     ^'^'"*. 

18-11197  HJ4707.S62     1918 


80  LIBRARY   or   COJs'GRESS 

595  Snelling,  Walter  Edward.     Income  tax  and  super-tax  practice, 

including  a  dictionary  of  income  tax,  specimen  returns, 
etc.,  etc.,  for  the  use  of  professional   and  business  men, 
accountants,   householders,  etc.     2d  ed.,  rev.  and  enl. 
London,  New  York  [etc.]  Sir  I.  Pitman  cfc  sons,  ltd.  [1918]  xix, 
467  p.     forms.     22'^'^. 

18-11196  HJ4707.SG3     1918 

596  comp.     Income  tax  tables  and  guide  to  the  deduction  of 

tax  from  dividends,  interest,  ground  rents,  etc.,  for  the 
use  of  secretaries,  accountants,  commercial  houses,  and 
all  concerned  in  the  payment  of  income  tax  and  super- 
tax.    2d  ed.,  rev.  and  enl. 

London,  New  York  [etc.]  Sir  1.  Pitman  &  sons,  ltd.  [1916] 
vii,  212,  [1]  p.     22'='^. 
A16-1386 

597  Spicer,  Ernest  E.  and  Ernest  C.  Pegler.     The  Excess  profits 

duty  and  profits  of  controlled  establishments.     4th  ed., 
rev.  and  enl. 
London,  H.  F.  Lynch  c&  co.,  ltd.,  1918.     3  p.  I.,  [ix]-xiv,  [2], 
220  p.     23^'="'. 

18-23416  HJ4708.A6S7     1918 

59S  Stamp,  Josiah  Charles.  British  incomes  and  property:  the 
application  of  official  statistics  to  economic  problems. 
London,  P.  S.  King  cfc  son,  ltd.,  1920.  xv,  [1],  543  p. 
inch  tahles,  diagrs.  22'^'^.  {Studies  in  economics  and 
political  science;  no.  47  in  the  series  of  monographs  hy  writ- 
ers connected  with  the  London  school  of  economics  and 
political  science) 

The  income  tax  as  a  whole:  p.  274-338.     See  also  Index. 
21-5401  HJ4707.S7     1920 

509  Steggall,  J.  E.  A.     Graduation  of  income  tax. 

Economic  journal,  Mar.  1915,  v.  25:  136-141.      HBl.E3,v.25 

600  Stopes,  Marie  C.     The  income  tax  as  a  penaliser  of  marriage. 

English  review,  Aug.  1913,  v.  15:  146-149.        AP4.E523,v.l5 

600u  Sulley,  Philip.     Your  income  tax:  a  clear  and  simple  guide 
with  hints  on  exemptions,   abatements,  etc.,  invaluable 
for   business   men,    professional   men,    investors    and    all 
taxpayers. 
London,  Thomas  Nelson  <&  sons,  1920.     256  p. 

601  Sutcliffe,  Richard  Joseph.     Excess  profits  duty  and  the  cases 

decided  thereon. 
London.  Stevens  and  sons,  limited,  1919.     xi,  168  p.     22<=^. 

20-7774  HJ4708.A6S8 


LIST   OF   RECENT   REFERENCES   ON   THE   INCOME   TAX  81 

602  Tolley,    Charles   Henry,    cowp.     Income   tax,   excess  profits 

duty,  super-tax,  &c.  Chart  of  rates,  allowances  &  abate- 
ments for  1919-1920  and  fifteen  previous  years,  setting 
out  the  numerous  legislative  alterations  in  recent  years, 
up  to  and  including  the  Consolidated  income  tax  act, 
1918,  and  the  Finance  act,  1919. 
[London]  Waterlow  and  sons  limited  [1919]  sheet.  31x59'^^ 
{fold,  to  31  X  15'''^)  HJ4707.T7     1919 

Supplement  to  "The  complete  income  tax  chart"  (4th 

ed.)    Synopsis  of  excess  profits  duty  sections  of  finance 
acts,  1915  (no.  2),  1916,  1917,  1918  &  1919. 
London,   Waterlow  &  sons  limited  [1919]     sheet.      31  x  29'''^ 
{fold,  to  31  X  14^<^^) 

20-940-1  HJ4707.T7     1919     Suppl. 

603  Underhay,  Frank  J.     Income  tax;  a  summary  of  the  law  of 

income  tax,  supertax,  and  excess  profits  duty  under  the 
Finance  acts  1915. 
London  [etc.]  Ward,  Lock  <&  co.,  limited,  1916.     192  y.  19^"^- 

16-24914  HJ4707.TJ6 


604  Income  tax;  a  summary  of  the  law  of  income  tax, 

supertax  and  excess  profits  duty.     New  ed. 

London  and  Melbourne,    Ward,  Lock  &   co.,  limited,  1920. 
331  p.     19'"^. 

20-12485  HJ4707.U6     1920 

605  Universal  income  tax. 

Spectator,  Dec.  11,  1915,  v.  115:  819-820.  AP4.S7,v.ll5 

606  The  War  finance  acts  of  1914  to  1917.     An  annotated  reprint  of 

income  tax  provisions  of  the  new  acts.     2d  ed.     By  the 
income  tax  expert  of  ''The  Accountant." 
London,  Gee  &  co.  {publishers)  1918.     viii,  187,  [1]  p.     18^"^. 
19-12939  HJ4707.F53 


607  White,  Douglas.     Reform  of  income-tax  and  estate-duty. 

Economic  journal,  Sept.  1911,  v.  21:  371-386.      HBi.E4,v.21 

608  Williams,  W.  M.  J.     Le  projet  de  finance  Britannique  (1920). 

Journal  des  economistes,  July,  1920,  6.  ser.  t.  67:  17-28. 

H:B3.J8,6.8er.t.67 
21232°— 21 6 


GREAT  BRITAIN:  COLONIES 

609  Australian  federal  income-tax. 

Economist  (London),  Oct.  16,  1915,  v.  81:  588-589. 

HGll.E2,v.81 

610  Barnes,  Walter  J.     Income  tax  practice  in  South  Africa. 

Johannesburg  aiid  Capetown,  Hortors  limited,  1919.     xxviii, 
291  p.     fold.  tab.     25^"^. 

20-7935  HJ4782.B3 

611  Breadner,  R.  W.     The  Canadian  business  profits  and  income 

war  tax  acts. 
National  tax  association.     Bulletin,  Jan.-Feb.   1919,  v.  4: 
93-97;  116-119.  HJ2240.N313,v.4 

612  Canada — Financing  the  war. 

Queen's  quarterly,  Oct.  1917,  v.  25:  2U-219.         AP5.QS,v.26 

613  Canada — Income  tax  for  individuals  and  corporations. 

Economic  world,  Jan.  19,  1918,  n.  s.  v.  15:  91. 

HG8011.M3,n.8.v.l5 

614  Donley,  L.  S.     The  possibility  of  the  restrictive  application  of 

the  income  tax  principles  to  a  municipal  business  tax 
[Winnipeg,  Manitoba,  Canada] 

(In  National  tax  association.     Proceedings,  1917.     New  Haven, 
Conn,  1918.     p.  102-107.)  HJ2240.N3     1917 

615  Dutton,  Frederick,     Double  income-tax  within  the  Empire. 

Empire  review,  Jan.  1918,  v.  31:  552-558.         DA10.E5  v.31 

Protest  against  duplication  of  income  tax. 

tllC)  Minnis,  S.  E.     The  income  taxes  of  the  self-governing  domin- 
ions. 
Society  of  comparative  legislation.     Journal,  Jan.  1916,  v.  16: 
30-53.  JA29.S7,v.l6 

617  Park,  A.  D.     Rural  income-tax. 

Journal  of  agriculture  of  New  Zealand,    May,  1919,  v.  18: 
288-293. 

61S  Pontifex,  Bryan.  Canadian  income  tax;  the  Income  war  tax 
act,  1'J17;  with  explanations  by  the  minister  of  finance 
(as  reported  in  Hansard)  and  instructions  of  Finance 
department,  table  of  tax  payable  by  individuals  and 
companies,  fully  indexed. 
Toronto,  The  Carswell  company,  limited  {1918?]  ix,  43 
[2]  p.  23'^"*. 
82  1&-16573  HJ4661.P6 


LIST   OF   RECENT  REFERENCES   ON   THE   INCOME   TAX  83 

619  Poulin,   B.   P.     Assessment  of  income  of  member  of  federal 

Parliament  [Canada] 
Municiiml  world,  Sept.  1912,  v.  22:  217-220.    jS39.M78,v.22 

620  Royal  bank  of  Canada.     Digest  of  the  Income  war  tax  act, 

Canada,  1917,  and  amending  acts   1918   and   1919;  with 
the  compliments  of  the  Royal  bank  of  Canada. 
[Montreal,   The    Financial  times  press]   1919.     19  p.,  2  I. 

Igcm 

19-17490  HJ4661.R6 

621  South  Africa.     Income  tax  office.     Report. 

Cape  Town,  1915.     12  p.     33^"". 

Report  on  the  working  of  the  Income  tax  act,  1914,  for  the  year 
ended  30th  June,  1915. 
16-21496  HJ80.A6 

622  Wade,  C.  G.     Why  should  the  dominions  pay  a  double  war 

tax? 
Nineteenth  century  and  after,  June,  191S,  v.  83:  1303-1318. 

AP4.N7,v.83 

623  Yield  of  Canada's  income  tax. 

Economic  world.  Mar.  1,  1919,  n.  s.  v.  17:  307. 

HG8011.M3,ii.s.,v.l7 

624  Young,  F.  W.     An  imperial  taxation  problem  ["Double  income 

tax"  question] 

United  empire,  Mar.  1916,  n.  s.  v.  7:  223-234. 

JV12.R55,n.sv.7 


ITALY  • 

625  Bonomi,  Ivanoe.     L'imposta  progressiba  siiU'entrata  in  Italia. 

Nuova  antologia,  Apr.  16,  1912,  5th  ser.,  v.  158:  648-661. 

AP37.N8,5th  ser..v.l58 

626  Clementiiii,    Paolo.     Le    leggi    siilla    imposta    di    riccliezza 

mobile;    commento    dell'avv.    Paolo    Clementini    (1864- 
1895);  rifuso  e  proseguito  (1896-1916).     3.  ed. 
Torino   [etc.]    Unione  tipografico-editrice   torinese,    1916-18. 
3  V.     24'="'. 
18-22100 

627  Lia,  Antonio.     Imposta  sui  sopra-profitti  di  guerra;  commento 

al  testo  unico  19  novembre  1916,  n.  1563  ed  al  decreto 
ministcriale  15  gennaio  1916,  con  note  al  provvedimenti 
sulla  distribuzione  dei  dividendi  e  siilla  industriamarittima 
in  rapporto  all'imposta.  2.  ed.  rifatta. 
Napoli,  E.  Pietrocola,  successore  P.  A.  Molina,  1917.  171 
(i.  e.  271)  p.     17 i'^'^.     {Bihlioteca  legale  n.  1584a) 

18-14833  HJ4t29.A6L5 

628  The  limitations  of  dividends  and  taxation  of  war  profits. 

Economist  (London)  Nov.  25,  1916,  v.  83:  1000-1001. 

HGll.E2,v.83 

629  Perdrieux,  Pierre.     Les  fraudes  dans  I'impot  italien  sur  les 

revenus  de  la  richesse  mobiliere;  enquete  communiquee 
h,  la  Societe  de  legislation  comparee,  dans  la  seance  du 
24  fevrier  1909.     £d.  remaniee  et  augm. 
Paris,  0.  Roustan,  1910.     1  p.  l,  [5]-55,  [1]  p.     25'^. 

11-13044  HJ4728.P5 

630  Taxes  in  a  tari.T-reformed  country. 

Nation  (London)  Nov.  1,  1913,  v.  lA:  201-202.  AP4.Nl5,v.l4 

84 


MISCELLANEOUS 

631  Anderson,  N.  L.     Danish  income  taxes. 

U.  S.  Bureau  of  foreign  and  domestic  commerce.     Commerce 
reports,  Apr.  2,  1918,  no.  77:  26-27.   HCi.Ri98,i9i8,no.77 

632  Barrett,  R.  S.     Proposed  ^\j-gontine  income  tax. 

V.  S.  Bureau  oj  joreign  and  domestic  commerce.      Commerce 
reports,  Nov.  12, 1918,  no.  266:  586-587. 

HCl,R198,1918,no.266 

633  Damste,  J.  Sinninghe.     De  wet  op  de  inkomstenbelastig. 

Zwolli,   ir.  Tjeenk  filing,  1920. 

634  Details  of  the  Russian  income  tax. 

Annalist,  Sept.  11,  1916,  v.  8:  329.  HG1.N6v.8 

635  Difficulties  with  the  Russian  income  tax. 

Economic  world,  Nov.  24,  1917,  n.  s.  v.  14:  739. 

HG8011.M3,n.s.  v.l4 

636  Economist  (London)  [Editorial].     The  income-tax  in  Japan. 

Economist  {London),  Apr.  19,  1913,  v.  76:  925-926. 

HGll.E2,v.76 

637  Hungary.     Laws,   statutes,  etc.     Ungarisches   Gesetz   iiber  die 

Einkommensteuer  vom  11.  April  1909/8.  August  1912. 
Finanz-Archiv,  1913,  v.  30:  291-322.  HJi05.F4,v.30 

638  Instituts  Solvay,  Brussels.     Institut  de  sociologie.     L'imp6t  sur 

les  benefices  de  guerre. 
Bruxelles,  Paris,  J.  Lehegue  <&  d^,  1919.     4  P-  ^v  i^S  p., 
24'"^.     {Its   Travaux   des  groupes   d'etudes  de  la  reconsti- 
tution  nationale  [1]) 

Annexes:  L'impot  sui'  les  benefices  de  guerre  a  I'^tranger,  par 
B.  S.  Chlepner. 
20-6667  HJ4734.A6I6 

639  Lauwick,  M.     La  reforme  financiere  en  Russie. 

Journal  des  economistes,  Apr.  1916,  6.  ser.  t.  50:  32-47. 

HB3.J8,6.ser.t.50 

640  New  direct  taxes  in  Finland. 

Review  oj  the  Joreign  press:  TJie  economic  review,  June  23, 
1920,  V.  2:  159. 

Rate  of  income  tax  from  10,000  to  1,000,000  F.Mk. 

85 


g6  LIBRAE Y  OF   CONGRESS 

641  New  income  tax  proposed  for  Argentina. 

Amtricas.  Oct.  WIS,  v.  5:  20-21.  Hn.A7,v.5 

642  New  taxation  ia  Austria:  The  income  tax. 

Renew  of  the  f&reign  press:   The  economic  revieic.  Aug.  27 ^ 
1920,  v.  2:  SeS. 

643  New  taxation  in  Xorway. 

Revit'ic  of  the  foreign  press:   The  economic  re-view,  July  23^ 
1920,  \\  2:  25S. 

Contaiiia   rate  per  cent   on.   incomes  feom   Kr.   5,000  to   over 
1.000.000. 

644  Norwegian  income  tax  statistics.  1919—20. 

Reriew  of  the  foreign  press:   The  economic  review,  Apr.  1^^ 
1920,  V.  1:  574^ 

643  Ott,   Fritz.     Die  Vermogens-  und  Einkommens-steuer  in  der 
Sohweiz;  Orientierung  fur  Steuerpiiichtige. 
Zurich.  OreTl  Filssli,  19U.     279  p.     23k'=^. 

20-6534  HJ3563.08 

646  Bussian  industrial  and  income  tax. 

-C.    <S.    Bureau    of  foreign    and   domestic   commerce.     Com- 
merce reports.  Aug.' 17.  1917,  no.  192:  63^-633. 

HCl.B198a917,no.l92 

647  The  Spanish,  tax  on  earned  income. 

Review  of  the  foreign  press:   The  eetynomic  review^  jSov.  12^ 
1920,  'v.  3:  12. 

645  WeddeU,  Alexander.     Greek  income  tax. 

TI.  S.  Bureau  of  foreign  and  domestic  commerce.     Commerce 
reports.  May  2S,  1920y  no.  126:  1213-1  eio. 

HGl.B198.1920.no. 126 
649  Yield  of  the  Greek  excess-profits  tax. 

Economic  world,  Sav.  16 j  1918 r  n.  s.  v.  16:  703. 

H&80mf3,iLs.v.  16 


AUTHOR    INDEX 


pjumbeis  refer  to  items,  not  to  pages.] 


Xos. 

Ackerly,  Dana  T 199 

Adams,  Thomas  S 1.  22,  61a, 

217,  301,  327.  427^30 
Advisory     council     of     real     estate 

interests 23 

Affelder,  William  M 24 

Aimond,  E 444.  4 io 

Alabama.     Laws,  statutes,  etc 351 

Allen,  J.  E 534. 5:35 

Allen,  X 204 

Allen,  William 581 

American    bar  association   Com.   an 

taxaticm 25 

American  com.  on  war  finance.  X.  Y.     26 

American  paper  and  pulp  assoc 27 

Amieux,  Alphonse 446 

Anderson,  N.  L 631 

Andrieu,  Edouard 469 

Baar,  Arnold  R 75,  75a 

Bailey,  J.  W 295 

Ballantine.  A.  A 61a 

Ballot,  Joseph 499 

Bankers  trust  company,  X.  Y. 2S 

Barnes,  Walter  J 610 

Barrett.  R.  S 632 

Barth.  C.  G 262 

Batdorf,  John  W 29 

Battut,  Amedee 447 

Bavaria.     Laws,  statutes,  etc 512 

Bayne,  J.  Sloane 5 

Beale,  Truxtun 159 

Bizzell.  William  B 2 

Black.  Hemy-  ( ' 31.  227. 329 

Blakey.  Roy  G 188. 195.  202.  209,  222 

Bocquet,  L 448 

Bonisch 513 

Bogart,  Ernest  L 3 

Bond.  Frederick  D 160 

Bond,  Henr>-  H 354. 355 

Bonomi.  Ivanoe 625 

Bougault,  Paul 449 

Boiriey.  A.  D 537 

Boyle,  John 163 

Brach.  Henr>- 41 

Breadner,  R.  W 611 

Brookl%"n  dail v  ea^le 376 


Xos. 


-   p 


Brooks,  Sydney 4 

Brown,  A.  0 330 

Brown  brothers  it  co 32.  33 

Brushaber,  Frank  R 113 

Buck,  L 514 

BuUock,  Charles  J...  90,  233, 33L  356-3.5.3 

Biinn.  CHnton  0 420 

Bums,  John 53S.  539 

Burroughs.  A.  H 425 

Burrows,  J.  A 323 

Burrows.  R.oland 540.  541 

C.,R.L 314 

CadeU.  H.  M .>t2 

Cairns.  W 280 

California.     State  tax  com 332 

Campbell,  J.  0 298.300 

Carter,  G.  R .>i3 

Cavanaugh,  H.  B 134 

Certified  audit  Co.     Xewarh,  X.  J...     34 

Chamberlain,  Lawrence 179 

ChappeU,  F.  C Mi 

Chenerj-,  C.  T 326e 

Clabaugh,  WiUiam 35 

Clark,  Charles  E 316. 319 

Clark,  E.  C Mo 

Clementini,  Paolo 626 

Coffield  &  Herdrich 36 

Cohen,  Edouard 451 

'hen.  Morris  D 37 

liins,  M.  C.L 3.3 

ColTer,  W.B 326 

Combat.  F.J 452, 453 

Commerce  clearing  house 39 

Commercial  audit  co.,  A'jMin,  Tex..     40 

Comstock.  Alzada 333, 546.  547 

Conlin.  John  A 41 

Corporation  trust  company. . .  42, 42a,  377 

Cortelyou,  George  B 95 

Corwin.  E.  S 319 

Cowcher.  W.  B 54.8 

Cox.  H.  Bertram 5 

Cranch.  R.  C 276 

Craven.  Bruce 43 

Creveling.  G.  F 241 

Crissey.  T 322.325 

Cuccia.  Francis  P 44 

87 


88 


LIBRARY   OF    CONGRESS 


Nos. 

Damste,  J .  Sinninghe 633 

Davenport,  F.  M 375 

Davenport,  H.  J 266 

Delahaye-Bougere,    Dominique    Ju- 

lien 455 

Delaware.     Laws,  statutes,  etc 352 

Delimal,  J 548a 

Delombre,  Paul 457 

Dembowski,  Wilhelm 515 

De  Pue,  James  H 45 

Devoe,  William  B 170 

Dewavrin,  Maurice 256 

Dietzel,  Heinrich 6,  516 

Dix,  John  A 158 

Domergue,  Jules 458,  459 

Donley,  L.  S 614 

Dowell,  Stephen 549 

Dr>-sdale,  Robert  M 247 

Dumesnil,  Jacques  Louis 470,  471 

Dumont,  Charles 474 

Dutton,  Frederick 615 

Dyer,  H.  Chouteau 183 

Edgar,  Maxwell 189 

Edgeworth,  F.  Y 7,  550,  550a 

Edwards,  ^Y.  H 268 

Eisner,  Mark 45a,  239 

Emery,  George  F 550b 

Endelman,  Edward 46 

Engberg,  S.  C 296 

Equitable    trust    company    of    New 

York 47,  378,  379 

Erler,  Frdr 517 

Evans,  R.  T 297 

Everett,  R.  O 43 

Eversfield,  C.  D 41 

Eynern,  R 518 

Fabian  research  dept 551 

Fairchild,  Fred  R 308 

Falck,  Etienne 461,462  ( 

Falkner,  Roland  P 210,  212 

Federal  tax  manual 48 

Fernald,  Charles  B 463 

Fernald,  H.  B 252 

Field,  F.  T 61a 

Fillebrown,  Charles  B 8 

Finlay,  W-  B 200 

Fisher,  Irvtng 232 

Foote,  Allen  R 334 

Foote,  Henry  M 49 

Foster,  Roger 50 

France.     Assemblee  nationale,   1871- 

Senal : 464,465 

Chambre  des  deputes 466-471 


Nos. 
France.     Commission  supcrieure  sur 

ies  benefices  de  guerre 472 

Laws,  statxttes,  etc 473-476 

Fredault,  Felix 477 

Friday,  David 269 

Frost,  Thomas  G 51,228 

Fry,  WilfredT 553 

Gallagher,  Robert 185 

Germany.     Laivs,  statutes,  etc 520 

Girault,  Arthur 479 

Godridge,  Primus  E 41 

Goodman,  R.  B 278 

Gordon,  Thurlow  M 107 

Gower,  W.  B 259 

Granval,  Edouard 480 

Grassham,  C.  C 52 

Gt.  Brit.     Foreign  office 9 

Inland  revenue  dept 554,  555 

Laws,  statutes,  etc 556,  557 

Parliament.    House  of  commons . .  558 
Royal   commission  on  the  income 

tax 559-561 

Gregory,  M 194 

Guaranty    trust    company    of    New 

York 53-61,  380,  381 

Gully,  Harry  J 562 

Guyot,  Yves 481 

Hackett,  Frank  W 215 

Hackraann,  George  E 371 

Haig,  Robert  M 61a,  563,  563a 

Hamilton,  George 41 

Haristoy,  Just 451.  482,  483 

Harris,  Forbes  &  co..  New  York 382 

Harrison,  Edward  R 564 

Harvey,  Richard  S 257 

Harzendorf ,  Friedrich  W 5G5 

Haugen,  Nils  P. 431 

Hawaii  (Jfer.)  Laws,  statutes,  etc 442 

Helms,  Birch 180 

Hemphill,  Alexander  J 95 

Henderson,  Elias  H 62,  63 

Henry,  Paul 484 

Herrmann,  Friedrich  K 10 

Hill,  J.  W 287 

Hill,  Joseph  A 181 

Hinman,  George  E 335 

Hobson,  John  A 566,  567 

Holcomb;  Alfred  E 64,  265 

Holmes,  George  E. .  61a,  65,  238,  264,  563a 

Homburger,  Max 522 

Hopgood,  H.  B 568 

Houghton,  H.  W 543 

Houpin,  Charles 485 


AUTHOR   IXDEX 


89 


Nos. 

Houston,  David  F 302 

Hubbard,  Harry 304 

Hubbell,  Charles  H 66-68 

Hughes,  Paul  H 69 

Hull,  Cordell 70, 107 

Hungary.     Laivs,  statutes,  etc 637 

Inhulsen,  C.  H.  P 572a 

Instituts  Solvay,  Brussels 638 

Intercollegiate  debates 71 

Internal-revenue  re\dew 71a 

Irving  national  bank,  New  York. .  72,  383 

James,  A.  E 326d 

Jarvis,  Thomas  C 574 

Jay,  Paul 488 

Jeze,  Alb 104 

Jeze,  Gaston 104, 190,  575 

Jessup,  Henry  W 191 

Johnson,  A.  S 164 

Johnson,  Joseph  French 95 

Kahn,  Otto  H 73,  74 

Karsten,  K.  G 326b 

Keating,  Edward 1 14 

Kennan,  Kossuth  Kent..  11,432-435.576 

Kennedy,  J.  T 225 

Kitchin,  Claude 117 

Kix  Miller,   William 75,  75a 

Knollenberg,  B 320 

Knoop,  D 576a 

Kossler,  Hans 512 

Koppe.  F 517  i 

Krohn,  T 324 

Kuczynski,  Robert  R 523a 

Lack,  M.  D 336 

Lagaillarde,  JeanM.  F 489 

Landry,  Adolphe 476 

Langdon,  Adolph  M 577 

Lauwick,  M 639 

Lawrence,  -Sir  Alexander  W 578 

Lecouturier,  Emile 490-492 

Lecouturier,  Henry 493 

Leeming,  F.  B 579 

Leroy-Beaulieu,  Pierre 12, 177 

Levy,  Raphael-Georges 494,  495 

Lewis,  Daniel  B 359 

Lia,  Antonio 627 

Longworth,  Nicholas 116 

Loomis,  Suffern  &  Fernald 76 

Lu^ay,  Comte  de 496 

Lutz,  Harley  L 337,  342a 

Lyons,  T.E 338,436,437 

McDowell,  N 293 

McGiffin,  Maurice  C 247 

21232°— 21 7 


Nos. 

McGovem,  Francis  E 339 

Mcintosh,  J.  H 77 

McKay,  C.  W 246,  279 

McLaren,  X.  L 289 

McLintock,  William 5S0 

Magrath,  Joseph  Walker 78 

Maguero,  Edouard 4S5 

Major,  Cedric  A 224 

Manchez,  Georges 497 

Manly,  Basil  M 78a.ll4 

Marquis,  J.  C 244 

Marsh,  A.  R 229 

Marsh,  Benjamin  C 218 

Marshall,  Thomas  L 205 

Massachusetts.     Laus,  statutes,  etc..  353 

Special  comm.  on  taxation 360 

Tax  commissioner's  dept 361 

Maxwell,  A.  J 417 

Mayer-Bleneau,  G 498 

Mayr,  Georg  von 525 

Mechanics  and  metals  national  bank, 

New  York 79 

Mercier,  Auguste •. 499 

Merriam,  James  R 192 

Miller,  Robert  X 79a 

Minnis,  S.  E 616 

Minor,  George  Henry SO 

Mississippi.     Laws,  statutes,  etc 368 

Missouri.     Laws,  statutes,  etc.. . .  369-371 

State  tax  comm 372 

Mohun,  Barry 81 

Moll,  Bruno 13,  527 

Moll,  Walter 527 

Montgomery,  Robert  H.  .  61a,  82,  83,  581 

Moore,  C.  S 166 

More,  Robert  E ^. 255 

Nancy.    Chambre  de  commerce ....  500 
National  bank  of  commerce  in  New 

York 84,  85 

National  city  company 86-89 

National  Shawmutbank,  Boston.  340,  362 

National  tax  association 90-93,  341 

Nebraska.     Tax  commission 342 

Nelson,  G. 


Nelson,  Godfrey  N 94 

New  Mexico.     Laws,  statutes,  etc  —   373 
N,  Y.  {State)  Comptroller's  office.  384-388 

Laws,  statutes,  etc 374 

Legislature.     Joint  comm.  on  tax- 
ation    389 

Tax  commission 390 

New  York.     Chamber  of   commerce 
of  the  state  of  N.  Y 95 


90 


LIBRARY   OF   CONGRESS 


Nos. 

Newlove,  George  H 35 

Nichols,  E.  R 71 

Nicklas,  Charles  A 96 

Niven,  J.  B 260 

Noest 528 

Norris,  R.  V 61a 

North,  Frank  A 363 

North  Carolina.     Laws  statutes,  etc. ..  416 
North  Dakota.     Laws,  statutes,  etc...  418 

Tax  C0771 419 

Noulens,  Joseph 466 

Oklahoma.     Laics,  statutes,  etc 420 

Oliver,  David 97 

Orcutt,  Benjamin  S 107 

Ott,  Fritz 645 

Oziol ,  Georges 503 

Palmer,  A.  Mitchell 98 

Parisot,  Lw)n 504,  bOb 

Park,  A.  D 617 

Parker,  George 193 

Paton,  W.  A 303 

Patterson,  Stuart  H 174 

Peaslee,  A^os  J 216 

Pegler,  Ernest  C 597 

Peloubert,  M.  E 582 

Perdrieiix,  Pierre 629 

Peret,  Raoul 467 

Perry,  Joseph  E 364.  365 

Phelps,  Edith  M 99 

Phelps,  William  L 165 

Philippine    Islands.     Laws,   statutes, 

etc 443 

Pigou,  A.  C 582a,  583,  584 

Piatt,  John  M 100 

Plehn,  Carl  C. . .  14, 15,  284,  285,  326d,5S5 

Pontifex,  Bryan 618 

Poulin,  B.  P 619 

Powell,  Henry  ^l 392-395 

Powell,  Thomas  R  .  61a,  307,  310,  315,  343 

Powers,  F.  L 273 

Pratt,  John  T 586 

Raviart,  Emile 506,  507 

Rawles,  William  A 344 

Rayner,  O.  S 277 

Rearick,  Allen  C 64,  90, 101 

Redman,  Joseph  11 586 

Reed,  Robert  R 176 

Rennrd,  Andre 468,  475 

Rennick,  P.  G 274 

Rh'>de    Island    hospital    trust    com- 
pany, Providence 101a 

Riddle,  J.  H 231 


Nos. 

Ritchie,  Albert  C 281 

Roberts,  J.  W 288,312 

Robertson,  I..  S 253 

Robertson,  Thomas 588 

Roper,  D.  C 235 

Rothman,  Moses  H 396 

Royal  bank  of  Canada 620 

Royer,  Copper 508 

Rusk,  S.  G 282 

Russell,  Campbell 421 

Sakolski,  A.  M .309 

Sanders,  William 589,  590 

Sanderson,  George  R 198 

Sauvage,  Francis 509 

Sawyer,  Henry  B 207 

Schiff,  Mortimer  L 95, 102,  208 

Schneider,  D 530 

Scott,  Joseph  J 103 

Scott.  William  R 591 

Secor,  A 242 

Seligman,  Edwin  R.  A 16,  17, 

84, 104-106.  196, 197,  397-400 

Seligsberg,  Walter  N 345,  346 

Shelton,  W.  A 317 

Shields,  John  K 107 

Silver,  Joseph  J 395 

Smith,  Walter  McCabe 366 

Snelling,  Walter  E 592-  596 

Snyder,  Carl 223 

Sommerville,  T.  H 263 

South  Africa.     Income  tax  office 621 

Speer,  Luther  F 90 

Spicer,  Ernest  E 597 

Sprague,  Oliver  M.  W 234 

Stabler,  W 306 

Stamp,  Josiah  C 438,  5Ci8 

Standard  Statistics  Co.,  inc.  N.  Y.     108- 

110,  401,  402 

Staub,  W.  A 61a 

Steggall,  J.  E.  A 599 

Stevens,  CM 305 

Stevens,  W.  S 531 

Stiver,  C.  B 291 

Stopes,  Marie  C 600 

Stourm,  Rene 18 

Strachan,  Walter 168,  2.30 

Sulley,  Philip 600a 

Sutcliffe,  Richard  J 601 

Talbert,  P.  S 61a 

Tanzer ,  Lawrence  A 40  ].  404 

Tennessee.     Laws,  statutes,  etc 422 

Thompson,  S.  H 299 


AUTHOK   INDEX 


91 


Nos. 

Thulin,  F 213,258 

ThuUn,  Frederick  M 270,  272 

Tolley,  Charles  H 602 

Tracewell,  Robert  J 49 

Travis,  Eugene  M. .  286,  384-388, 406-411 

Tucker,  George  F 112 

Tucker,  Rufus  S 292,  294 

Tufts,  Nathan  A 360 

Tumpson,  George 206 

Underhay,  Frank  J G03.  604 

Underwood,  Oscar  \V 116 

Union  Pacific  railroad  co 113 

U.S.  Bureau  of  the  census 349 

Congress.     House.     Comm.  on 
expenditures  in  Treasury 

dept 114 

Comm.     on    ways    and 

means 115-121 

Senate.    Comm.  onjinaru-e.  122-123 

Lav:s,  statutes,  etc 124,  125 

Library  of  Congress.     Div.  of 

bibliography 19 

Legislative  ref.  div 20 

Office  of  internal  revenue 126-145 

Quartermaster  dept 146 

Supreme  court 147,  148,  412 

Treasury  dept 149-151 


Nos. 

Vanderlip,  Frank  A 95 

Virginia.     Laws,  statutes,  etc 423.  424 

Wade,  C.  G 622 

Walker,  Albert  II 152 

Warren,  Edward  H 311 

Watson,  B.  G 261 

Webster,  G.  R 267 

Weddell,  Alexander 648 

Weiss,  W.  F 211.221 

Werth,  William  II 167 

White,  Douglas 607 

White,  Henry  C 153 

White  &  Kemble,  New  York 154 

Whiteside,  Alexander 367 

Williams,  Eric  II 21 

Williams,  H.  D 219 

Williams,  W.  M.  J 608 

Willson,  Augustus  E 350 

Wilmowski,  B.  von 532 

Wisconsin.     Laws,  statutes,  etc 426 

Tax  com 440,  441 

Worms,  Emile 510 

Wrigley,  Eugene 155 

Young,  F.  W 624 

Zimmermann,  Emil 533 

Zoller,  J.  F 156.  41.-;-415 

Zukerman,  T.  D 321 


SUBJECT  INDEX 


[Numbers  refer  to  items,  not  to  pages.] 

The  Tn'lex  does  not  as  a  rule  attempt  to  analyze  comprehensive  works  on  the 
income  tax.  In  looking  up  some  special  phase  of  the  subject  it  should  be  remem- 
bered, therefore,  that  some  of  the  larger  treatises  may  contain  the  information 
desired. 


Nos. 

Accounting  for  income-tax  returns .       35, 
39,  45,  48,  94,  96,  97,  288 

Alabama 351 

Aliens,  non-resident. .  33,  35,  58,  65,  83,  87 
Resident 35,  78a 

Annuities 230 

Appeals 61a 

Argentine  Republic 632,  641 

Assessment  roll 2S5,  326d,  439,  440 

Associations 40, 184 

Australia: 

Excess-profits  tax 20 

Income  tax 3,  609 

Austria: 

Excess-profits  tax 20,  638 

Income  tax 3,9,16,642 

Belgium: 

Excess-profits  tax 20,  638 

Income  tax 9, 18 

Bonds 59, 109, 154,  205,  216 

Valuation 361 

See  also  Interest;  Securities,  etc. 

Bonus    shares.    See    Stock    divi- 
dends. 

Briti^^h  Guiana:  Excess-profits  tax.        20 

Buildings,  depreciation 203 

See  also  Depreciation. 

Bulgaria 9 

Business,  effect  of  income  tax  on..     193, 

199,  229,  267,  297,  408,  588 

Income  from.  22,  35,  65,  83, 167,  540,  541 

California 332 

Canada: 

Excess-profits  tax 20 

Income  tax 3, 

20,  611-614,  618-620,  623 

Capital.     See  Invested  capital. 

Capital-stock  tax 42a,  65,  81 

Cases  on  income  tax : 

Gt.  Brit 579,  594 

U.  S 113,147,148,254 

92 


Nos, 
Charts.     See  Tables. 

Collecting  income  tax 114,  441 

Collection  at  source.       See  With- 
holding tax  at  source. 

Collector,  income  tax 268 

Connecticut 337 

Conscript  ion  of  wealth 233,  234,  547 

Constitutionality 61a, 

65, 113, 152, 153, 191,  215,  226, 349 

Virginia 424 

Wisconsin 427 

Cooperative  societies 220,  582a 

Copper  mines 259 

See  also  Mines. 

Corporations 35,  40, 

41,  44,  45,  48,54,56,58,61,65,72, 
75,  83,  87, 110, 129, 143, 149,  211,  247 

New  York 94,  378,  380,  393-395 

Court    decisions.     See    Decisions, 
court. 

Credits 83, 129a 

Dairyman 240 

See  also  Farmers. 

Debate  material 71,  99 

Decisions,  court 31, 108, 146,  214 

Mass.     Supreme  court 361 

New  York.     Supreme  court 412 

U.  S.     Supreme  court 147, 148,  254 

See  also  Stock  dividends  deci- 
sion. 

Decisions,  Treasury  dept 31, 

62,  71a,  108, 126, 131, 132, 141 

Deductions 35,  41, 

65, 83, 129a, 154, 183,  385,  393,  596 
See  also  Exemptions. 

Deferred  dividends 77 

Delaware 352 

Denmark: 

Excess-profits  tax 20,  638 

Income  tax 9,  631 

Depletion 35,  83,  259,  271,  280 


SUBJECT   INDEX 


93 


Nos. 

Depreciation 35,  65,  76,  83, 

130,  203,  252,  271,  279,  280,  554,  555 

Dictionary 595 

Dividends 65, 

77,  83, 110,  221,  225,  284,  401 
See  also  Stock  dividends. 
"Double  income  tax"..  615,  616,  622,  624 

Educational  institutions 48 

Egypt 9 

Eisner   v.    Maconiber.     See   Stock 
dividends  decision. 

Electric  railroad  corporation 184 

Sfie  also  Corporations. 
England.     See  Great  Britain. 

Evasion  of  income  tax 78a,  326e 

Excess-profits  tax: 

Australia 20 

'Austria 20,  638 

Belgium 20,  638 

Bibliography 19 

British  Guiana 20 

Canada 20 

Denmark 20,  638 

Text  of  law 638 

France 20,  456, 

467,  469,  472,  473,  478,  480,  481,  485, 
489,  490,  493,  498,  504,  505,  508,  638 

Text  of  law 475, 

476,  485,  504,  505,  638 

Germany 20,  528,  638 

Great  Britain 14, 

20,  554,  562,  563,  563a,  573,  577, 
582,  589,  595,  597,  602,  606,  638 

Text  of  law 20, 

557, 562, 581, 589,  592-594,  604,  606 

Hungary 20 

Italy 20,  627,  638 

Japan 20 

Netherlands 20,  638 

Text  of  law 638 

New  Zealand 20 

Norway 20,  638 

Text  of  law 638 

Russia 20 

South  Africa 20 

Spain 20 

Sweden 20,  638 

Switzerland 20, 638 

Text  of  law 638 

Tunis 20 


^  Nos. 

Excess-profits  tax — Continued. 

United  States 14,31,  35, 

36,  38,  42a,  44,  47,  48,  57,  61,  63,  75, 
75a,  81,  82, 117,  119,  128,  133, 145, 
151,  241,  261,  263,  264,  275.,  276, 
282,  301,  302,  326,  326c,  563a,  638 

Text  of  law 54, 86,  88 

See  also  War  excess- profits  tax. 

Exemptions 53, 

59,  82,  83,  99,  175,  188,  292,  294. 
600a. 
See  also  Deductions. 

Farmers  and  income  tax 35,  65,  83, 

137,  200,  220,  242-244,  253, 
277,  286,  290,  291,  293,  295, 
296,  298,  299,  552,  569,  617 
Federal  and  state  income  tax,  rela- 
tion of 343, 346,  392,  406 

Fiduciaries 35, 41, 55, 58,  65, 83, 407 

Finland 640 

Forest  industries 27, 

135,  142,  236,  254,  278,  305 
Forms: 

Gt.  Brit 574,  595 

U.  S 36, 42, 62, 82, 83 

France: 

Excess-profits  tax 20,  456,  467,  469, 

472,  473,  478,  480,  481,  485, 489, 
490,  493,  498,  504,  505,  508,  638 

Income  tax 3,  9, 

10,  12,  16,  18,  20,  444-510 
See  also  Laws. 

General  discussions 1-21 

Georgia 347 

Germany: 

Excess-profits  tax 20, 528,  638 

Income  tax 3, 6, 

10,  15,  16,  IS,  18a,  511-533 
See  also  Laws. 

Goodwill 83, 272 

See  also  Intangible  values. 

Government  contracts 82, 83 

Graduated  income  tax 7,9, 

21,  99,  215,  219,  599 
[The  above  refer  to  special  dis- 
cussions; most  works  on  the 
subject  of  income  taxation 
discuss  the  graduated  in- 
come tax.] 


94 


LIBRARY   OF   CONGRESS 


Great  Britain:  Nos. 

Excess-profits  tax 14, 

20,554,  562,  563,  563a.  573,  577, 
582,  589,  595,  597,  602,  606,  638 

Text  of  law 20,  557, 

562,  581,  589,  592-594,  604,  606 

Income  tax 3.  6, 

12-16,  18,   18a,  20,  163,  534-608 
See  also  Laws. 

Great  Britain:  Colonies 609-624 

Greece 3,  9,  648,  649 

Hawaii 9,  329,  442 

Hearings  before  Congress.  114,117,121,123 
History: 

General 5,15, 105 

France 497 

Germany 523,  526 

United  States 105,153 

Hungary : 

Excess-profits  tax 20 

Income  tax 3,  9,  637 

Income,  general 35, 

41,  61a,  65,  79,  83,  206,  211,  269 
See  also  Interest;  Personal  serv- 
ice; Rents,  etc. 
Statistics.  144,  144a,  149,150,151,326b 
Income-tax  division.  Internal  rev- 
enue office 322,  325 

Income-tax  ser\'ices 42, 42a,  48,  377 

India 3 

Indiana 344 

Individual  income  tax 32, 

33,  40,  41,  45,  46,  48,  55, 
65,  72,  79,  83, 100, 143, 155 

Statistics 144, 144a 

Information  at  the  source 28, 

35,41,60,64,65.83,127,386 

Intangible  values 246,  272 

See  also  Goodwill. 

Interest,  income  from .  65,  68,  83, 258,  572 

Interpretation  of  income-tax  law. .      61a, 

79.  90,  101,  103,  152,  172, 

173,  178,  187,  202,228,283 

Invention  and  excess  profits 326c 

Inventories 61a,  289 

See  also  Returns,  preparation  of. 

Invested  capital 35, 

82, 129, 168,  236, 270, 272, 282 

Investments.    See  Bonds;  Securi- 
ties, etc. 


Italy:  no^ 

Excess-profits  tax 20,  627,  638 

Income  tax 3,  9, 16, 18,  625-630 

Japan : 

Excess-profits  tax 20 

Income  tax 3,  636 

Joint-stock  companies 40 

Judges.  Federal,  salaries  of 326a 

Laws,  income-tax: 

Canada 618,  620 

France 446- 

449,  452,  453,  473-477,483, 
491,  492,  499,  500,  507,  509 

Germany 512, 

514, 517,  520,  522, 524, 528,  532,  533 

Great  Britain 549, 

553,    556,    562,    564, 
574,  586,  594,  603,  604 
United  States — 

Aug.  5,  1861-July  14,  1870....         51 

Act  of  1913,  text 50, 

51, 62, 112, 124, 125, 153 

Annotated 62, 1 53 

Digest 43,  49,  62,  78 

Discussions 49, 

50-52,    70,   80,    152, 
153,180-182, 193-197 

Refunds 118 

Revenues  from 138 

Revenue  act  of  1916,  text 30, 

47,55,56,58,94 

Digest 24,  55,  89, 103 

Regulations 139 

Revenue  act  of  1917,  text. .  47,  58,  94 
Comparison  with  1918  law...       128 

Digest 63,  87 

Revenue  act  of  1918,  text 31, 

42,  44,  57,  67,  81,  85, 117, 120 
Comparison  with  1917  law.         128 

Digest 88, 108 

Discussions 120 

Hearings 117 

Regulations 141 ,  145 

Revenues,  estimated 115 

Liberty  bond  interest 68 

See  also  Interest;  Securities,  etc. 

Loss 61a,  206 

Lumber  industry.     See  Forest  in- 
dustries. 

Manuals 45,  48,  78, 108 

See  also  Primers. 


SUBJECT  INDEX 


95 


Nos. 

Marriage  and  income  tax 600 

Massachusetts 349,  353-367,  372 

Mines 245, 251, 259, 577, 581, 592,  593 

See  also  Depletion. 

Mississippi 349,  368 

Missouri 337,  369-372 

Mitche'l  case  (timberlands) 254 

Montana 337 

Municipal    revenue    from    income 

tax 338,531,614 

Natural  resources,  income  from 61a 

See  also  Forest  industries;  Mines. 

Nebraska 342 

Netherlands: 

Excess-profits  tax 20,  638 

Income  tax 9 

New  Hampshire 330 

New  Mexico 337,  373 

New  York 83,  94,  337,  374-415 

New  Zealand : 

Excess-profits  tax 20 

Income  tax 3,  617 

Non-resident   aUens.     See   Aliens, 
non-resident. 

Non-residents 216,  217,  345,  394, 412 

North  CaroUna 329,  349,  417 

North  Dakota 337, 418,  419 

Norway: 

Excess-profits  tax 20,  638 

Income  tax 9,  643,  644 

Obsolescence 76,  83, 130,  252,  554,  555 

Oil  wells.     See  Depletion. 

Oklahoma 9,  329,  337,  349,  420, 421 

0\raership  certificates. . .  28,  60,  66,  68,  83 
Paper  and  pulp  industry 27,  142 

See  also  Forest  industries. 
Parliament,  members  of,  Canada..       619 
Pft-tnerships. .  35,  48,  55,  58,  65,  72,  83, 143 
Payment  of  tax  at  source 28,  64 

See  also  Withholding. 
Penalties 373 

Refund  of 118 

Personal  ser\'ices,  income  from  65,  83, 167 

Philippine  Islands 443 

Portugal 9 

Preparation    of    returns.     See    Returns, 

Preparation  of. 
Primers,  instruction.  27, 133, 136, 137, 370 

See  also  Manuals. 


Nos. 
Profits  tax.     See  Excess-profits  tax:  War 
excess-profits  tax. 

Property,  income  from 65, 

83, 167,  550,  587 
See  also  Real  estate;  Rents,  etc. 

Proprietors'  salaries 303 

Prussia.     See  Germany. 
Publicity  of  income  tax  returns. . .     326e 
Pulp    industry.     See    Paper    and    pulp 
industry. 

Rates,  comparative  table 115 

Real  estate 23,  204,  239, 300,  587 

Regulations,  Treasury  dept...  31.42,51 
55,  58,  61,  71a,  75,   75a,  76', 
78, 112, 134,  139-141,  145,  146 
Rents,  income  from . .  65,  S3,  250,  306,  587 
See  also  Property. 

Relief  provisions 61a 

Returns  consolidated 61a 

Preparation  of 35,  37,  38,  45,  46, 

48,  61a,  68,  69,  72,  75a,  79,  83,  96, 
100, 101a,  194,  289,  295,  296,  299 
See  also  Accounting. 

Revenues  from  income  tax 115, 

138,  143,  149, 150, 151,  201 

Revision  of  federal  income  tax 90, 

101, 120, 198,  265,  302,  323 

Roumania 9 

Royal  commis.sion  on  income  tax, 

Gt.  Brit 550a, 

559-561,  573,  576a,  584,  585 

Royalties,  income  from 65,  83 

Russia 3,  9,  634,  635,  639,  646 

Salaries 167,  303,  326a 

See  also  Personal  services. 

Sales 35 

Securities 179,  216,  281,  470,  471 

Valuation,  Gt.  Brit 554 

U.  S 108,  361,  382, 402 

See  also  Bonds,  Interest,  etc. 

Sociological  aspects 227 

Source.    See  Information  at  source;  Pay- 
ment of  tax  at  source;  Withholding. 

South  Africa 3,  610,  621 

South  Carolina 329,  349 

Spain 9,647 

State  and  federal  income  tax,  relation  of. 

See  Federal  an:l  state  incom3  tax. 
State  income  taxes. .  9, 15, 16, 18,  327-443 


96 


LIBRARY   OF   CONGRESS 


Nos. 

Statistics,  income 144, 144a 

Income  tax 11, 

149,  150,  210,  212,  232,  439,  440 

Stock  di Wdends 83 , 

121,  248,  255,  266,  337 

Stock  di^ddends,  decision 1 48, 

307-311,  313-316,  318,  319,  321,  324 

Stocks.     See  Securities. 

Sweden 9 

Switzerland  : 

Excess-profits  tax 638 

Income  tax 9, 16, 18,  645 

Tables: 

Gt.  Brit 596,  602 

U.  S 34,  36,  86,  88, 155 

Tariff  and  income  tax 159-162, 171 

Tax  free  clause 59,  205 

See  also  Bonds;  Securities. 

Tennessee 422 

Theory 2, 105 

Timber.   See  Depletion;  Forest  industries. 
Treasury  decisions.    See  Decisions,  Treas- 
ury dept. 
Treasury   regulations.     See   Regulations, 
Treasury  dept. 

Trust  companies 191 

Turkey 9 

Undistributed  net  income .  56,  65, 83,  260 


Nos. 
United  States: 

Excess-profits  tax 14,  31 ,  35,  36,  38, 

42a,  44,  47,  48,  57,  61,  63,  75,  75a, 
81,  82,  117,  119,  128,  133,  145,  151, 
241,  261,  263,  264,  275,  276,  282, 
301,    302,    326,   326c,   563a,   638 

Text  of  law 54,  86,  88 

Federal  income  tax...  3, 13-16,  22-326e 

See  also  Laws:  U.  S. 
State  income  taxes.  9, 15, 16, 18,  327-443 

War  excess-profits  tax 41,  61,  65, 

75,  88,  108,  119,  140,  145,  256,  261 
Valuation  of  securites.    See  Bonds;  Securi- 
ties, etc. 

Virginia 329,  349,  423-425 

Wages  and  income  tax..  157,237,542,543 
War  excess-profits  tax: 

Italy 628 

U.  S.> 41,61,65,75, 

88, 108,  119,  140,  145,  256,  261 
War  finance ...  3,  26,  73,  74, 551,  563a,  567 

War-tax  services 42a,  48 

Wealth,  conscription  of 233,  234,  547 

Distribution  of 1 

Wisconsin 9,  329,  337,  349,  426-441 

Withholding  tax  at  source: 

Gt.  Brit 576 

U.  S 28,  35,  41,  60,  64,  65,  83, 

127, 134, 154, 156, 174, 175, 385 


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